<?xml version="1.0" encoding="utf-8"?>
<openerp>
    <data>
       <record id="hr_expense_view_form" model="ir.ui.view">
            <field name="name">HR Expense Account</field>
            <field name="model">hr.expense.expense</field>
            <field name="inherit_id" ref="hr_expense.view_expenses_form" />
            <field name="arch" type="xml">
                <xpath expr="//field[@name='journal_id']" position="after">
                    <field name="account_id"/> 
                </xpath>
            </field>
       </record>
    </data>
</openerp>


<?xml version="1.0" encoding="utf-8"?>
<openerp>
    <data>
       <record id="hr_expense_view_form" model="ir.ui.view">
            <field name="name">HR Expense Account</field>
            <field name="model">hr.expense.expense</field>
            <field name="inherit_id" ref="hr_expense.view_expenses_form" />
            <field name="arch" type="xml">
                <xpath expr="//field[@name='journal_id']" position="after">
                    <field name="account_id" domain="[('reconcile','=',True)]"/> 
                </xpath>
            </field>
       </record>
    </data>
</openerp>


Add domain on account_id field
Add domain on account_id field
