account_move_view.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>

    <record id="view_move_line_form" model="ir.ui.view">
        <field name="name">account.move.line.form</field>
        <field name="model">account.move.line</field>
        <field name="inherit_id" ref="account.view_move_line_form"/>
        <field name="arch" type="xml">
            <xpath expr="//field[@name='account_id']" position="after">
                <field name="operating_unit_id"
                       options="{'no_create': True}"
                       groups="operating_unit.group_multi_operating_unit"/>
            </xpath>
        </field>
    </record>

    <record id="view_move_line_tree" model="ir.ui.view">
        <field name="name">account.move.line.tree</field>
        <field name="model">account.move.line</field>
        <field name="inherit_id" ref="account.view_move_line_tree"/>
        <field name="arch" type="xml">
            <xpath expr="//field[@name='account_id']" position="after">
                <field name="operating_unit_id"
                       options="{'no_create': True}"
                       groups="operating_unit.group_multi_operating_unit"/>
            </xpath>
        </field>
    </record>

    <record id="view_account_move_line_filter" model="ir.ui.view">
        <field name="name">Journal Items</field>
        <field name="model">account.move.line</field>
        <field name="inherit_id" ref="account.view_account_move_line_filter"/>
        <field name="arch" type="xml">
            <xpath expr="//field[@name='account_id']" position="after">
                <field name="operating_unit_id" groups="operating_unit.group_multi_operating_unit"/>
                <filter string="Operating Unit"  icon="terp-folder-green"
                        context="{'group_by':'operating_unit_id'}" groups="operating_unit.group_multi_operating_unit"/>
            </xpath>
        </field>
    </record>


    <record id="view_move_form" model="ir.ui.view">
        <field name="name">account.move.form</field>
        <field name="model">account.move</field>
        <field name="inherit_id" ref="account.view_move_form"/>
        <field name="arch" type="xml">
            <field name="journal_id" position="after">
                <field name="operating_unit_id"/>
            </field>
            <xpath expr="//field[@name='line_ids']/tree//field[@name='account_id']"
                   position="after">
                <field name="operating_unit_id"
                       options="{'no_create': True}"
                       groups="operating_unit.group_multi_operating_unit"/>
            </xpath>
        </field>
    </record>

</odoo>