Accessing the Journal Items is very useful for those of us who are using Accounting in Odoo. This tutorial is based on Odoo 9 but it is likely it will apply to other Odoo versions as well. This tutorial is going to show you how to make Journal Items visible in Odoo.
Activate the developer mode
By default Journal, Items are available straight away when the developer mode is active. You can use this tutorial on how to activate developer mode in Odoo
Start with the customer – find out what they want and give it to them.
Adjust the Menu settings
Giving everyone access to developer mode is not that safe. Updating menu settings would be the way to go.
Simply activate the developer mode and open Settings tab. On the left-hand side open User Interface / Menu Items and search for "Journal Items".
Hit the "Edit" button and change to the desired group.
There is more...
This "issue" was originally reported in 2015. However, due to lack of interest (only 10 posts) Odoo has closed it. Read the original thread here: https://github.com/odoo/odoo/issues/8799
Is it permanent? Remember that most of the changes done by hand are subjected to reset to default after Odoo update. If you don't want to make a module for the desired setting keep a record of what you have done so you can repeat. For example, you can keep the link to this blog in your documentation or simply print this page and attach.
Journal items visible in Odoo
The simple way to get this useful feature
Odoo Odoo Accounting