diff --git a/account.py b/account.py
index d80056b7da..fc2c0c93cf 100644
--- a/account.py
+++ b/account.py
@@ -19,14 +19,6 @@ class Type(OSV):
     _name = 'account.account.type'
     _description = __doc__
     name = fields.Char('Name', size=None, required=True, translate=True)
-    code = fields.Selection([
-        (None, ''),
-        ('payable', 'Payable'),
-        ('revenue', 'Revenue'),
-        ('receivable', 'Receivable'),
-        ('expense', 'Expense'),
-        ('view', 'View'),
-        ], 'Code')
     parent = fields.Many2One('account.account.type', 'Parent')
     childs = fields.One2Many('account.account.type', 'parent', 'Childs')
     sequence = fields.Integer('Sequence', required=True,
@@ -133,24 +125,46 @@ class AccountTemplate(OSV):
     complete_name = fields.Function('get_complete_name', type='char',
             string='Name', order_field='code')
     code = fields.Char('Code', size=None, select=1)
-    type = fields.Many2One('account.account.type', 'Type', required=True)
+    type = fields.Many2One('account.account.type', 'Type',
+            states={
+                'invisible': "kind == 'view'",
+                'required': "kind != 'view'",
+            })
     parents = fields.Many2Many('account.account.template',
             'account_account_template_rel', 'child', 'parent', 'Parents')
     childs = fields.Many2Many('account.account.template',
             'account_account_template_rel', 'parent', 'child', 'Childs')
-    reconcile = fields.Boolean('Reconcile')
+    reconcile = fields.Boolean('Reconcile',
+            states={
+                'invisible': "kind == 'view'",
+            })
     close_method = fields.Selection([
         ('none', 'None'),
         ('balance', 'Balance'),
         ('detail', 'Detail'),
         ('unreconciled', 'Unreconciled'),
-        ], 'Deferral method', required=True)
+        ], 'Deferral method',
+            states={
+                'invisible': "kind == 'view'",
+                'required': "kind != 'view'",
+            })
+    kind = fields.Selection([
+        (None, ''),
+        ('payable', 'Payable'),
+        ('revenue', 'Revenue'),
+        ('receivable', 'Receivable'),
+        ('expense', 'Expense'),
+        ('view', 'View'),
+        ], 'Kind')
 
     def __init__(self):
         super(AccountTemplate, self).__init__()
         self._order.insert(0, ('code', 'ASC'))
         self._order.insert(1, ('name', 'ASC'))
 
+    def default_kind(self, cursor, user, context=None):
+        return 'view'
+
     def get_complete_name(self, cursor, user, ids, name, arg, context=None):
         res = self.name_get(cursor, user, ids, context=context)
         return dict(res)
@@ -239,7 +253,11 @@ class Account(OSV):
     second_currency = fields.Many2One('currency.currency', 'Secondary currency',
             help='Force all moves for this account \n' \
                     'to have this secondary currency.')
-    type = fields.Many2One('account.account.type', 'Type', required=True)
+    type = fields.Many2One('account.account.type', 'Type',
+            states={
+                'invisible': "kind == 'view'",
+                'required': "kind != 'view'",
+            })
     parents = fields.Many2Many('account.account', 'account_account_rel',
             'child', 'parent', 'Parents')
     childs = fields.Many2Many('account.account', 'account_account_rel',
@@ -250,20 +268,35 @@ class Account(OSV):
     debit = fields.Function('get_credit_debit', digits=(16, 2), string='Debit')
     reconcile = fields.Boolean('Reconcile',
             help='Check if the account can be used \n' \
-                    'for reconciliation.')
+                    'for reconciliation.',
+            states={
+                'invisible': "kind == 'view'",
+            })
     close_method = fields.Selection([
         ('none', 'None'),
         ('balance', 'Balance'),
         ('detail', 'Detail'),
         ('unreconciled', 'Unreconciled'),
-        ], 'Deferral method', required=True,
-        help='How to process the lines of this account ' \
-                'when closing the fiscal year\n' \
-                '- None: to start with an empty account\n'
-                '- Balance: to create one entry to keep the balance\n'
-                '- Detail: to keep all entries\n'
-                '- Unreconciled: to keep all unreconciled entries')
+        ], 'Deferral method',
+            help='How to process the lines of this account ' \
+                    'when closing the fiscal year\n' \
+                    '- None: to start with an empty account\n'
+                    '- Balance: to create one entry to keep the balance\n'
+                    '- Detail: to keep all entries\n'
+                    '- Unreconciled: to keep all unreconciled entries',
+            states={
+                'invisible': "kind == 'view'",
+                'required': "kind != 'view'",
+            })
     note = fields.Text('Note')
+    kind = fields.Selection([
+        (None, ''),
+        ('payable', 'Payable'),
+        ('revenue', 'Revenue'),
+        ('receivable', 'Receivable'),
+        ('expense', 'Expense'),
+        ('view', 'View'),
+        ], 'Kind')
 
     def __init__(self):
         super(Account, self).__init__()
@@ -286,19 +319,15 @@ class Account(OSV):
                     context=context)[0]
         return False
 
-    def default_type(self, cursor, user, context=None):
-        type_obj = self.pool.get('account.account.type')
-        types = type_obj.search(cursor, user, [
-            ('code', '=', 'view'),
-            ], limit=1, context=context)
-        return type_obj.name_get(cursor, user, types, context=context)[0]
-
     def default_reconcile(self, cursor, user, context=None):
         return False
 
     def default_close_method(self, cursor, user, context=None):
         return 'balance'
 
+    def default_kind(self, cursor, user, context=None):
+        return 'view'
+
     def check_recursion_parents(self, cursor, user, ids):
         ids_parent = ids[:]
         while len(ids_parent):
@@ -552,7 +581,7 @@ class Party(OSV):
     account_payable = fields.Property(type='many2one',
             relation='account.account', string='Account Payable',
             group_name='Accounting Properties', view_load=True,
-            domain="[('type.code', '=', 'payable'), ('company', '=', company)]",
+            domain="[('kind', '=', 'payable'), ('company', '=', company)]",
             states={
                 'required': "company",
                 'invisible': "not company",
@@ -560,7 +589,7 @@ class Party(OSV):
     account_receivable = fields.Property(type='many2one',
             relation='account.account', string='Account Receivable',
             group_name='Accounting Properties', view_load=True,
-            domain="[('type.code', '=', 'receivable'), ('company', '=', company)]",
+            domain="[('kind', '=', 'receivable'), ('company', '=', company)]",
             states={
                 'required': "company",
                 'invisible': "not company",
@@ -850,7 +879,7 @@ class TrialBalance(Report):
                 datas['form']['company'], context=context)
 
         account_ids = account_obj.search(cursor, user, [
-            ('type.code', '!=', 'view'),
+            ('kind', '!=', 'view'),
             ], context=context)
 
         start_period_ids = [0]
@@ -1133,10 +1162,10 @@ class CreateChartAccountPropertites(WizardOSV):
     company = fields.Many2One('company.company', 'Company')
     account_receivable = fields.Many2One('account.account',
             'Default Receivable Account',
-            domain="[('type.code', '=', 'receivable'), ('company', '=', company)]")
+            domain="[('kind', '=', 'receivable'), ('company', '=', company)]")
     account_payable = fields.Many2One('account.account',
             'Default Payable Account',
-            domain="[('type.code', '=', 'payable'), ('company', '=', company)]")
+            domain="[('kind', '=', 'payable'), ('company', '=', company)]")
 
 CreateChartAccountPropertites()
 
diff --git a/account.xml b/account.xml
index caf3b50b81..6fa07c0392 100644
--- a/account.xml
+++ b/account.xml
@@ -37,13 +37,10 @@
                 <form string="Account Type">
                     <label name="name"/>
                     <field name="name"/>
-                    <label name="code"/>
-                    <field name="code"/>
-                    <label name="parent"/>
-                    <field name="parent"/>
                     <label name="sequence"/>
                     <field name="sequence"/>
-                    <newline/>
+                    <label name="parent"/>
+                    <field name="parent"/>
                     <label name="display_balance"/>
                     <field name="display_balance"/>
                     <newline/>
@@ -64,7 +61,6 @@
                 <![CDATA[
                 <tree string="Account Types">
                     <field name="name" select="1"/>
-                    <field name="code" select="1"/>
                 </tree>
                 ]]>
             </field>
@@ -116,99 +112,79 @@
         </record>
         <record model="account.account.type" id="account_type_asset">
             <field name="name">Asset</field>
-            <field name="code">view</field>
             <field name="sequence" eval="10"/>
             <field name="balance_sheet" eval="True"/>
         </record>
         <record model="account.account.type" id="account_type_asset_current">
             <field name="name">Current</field>
-            <field name="code">view</field>
             <field name="parent" ref="account_type_asset"/>
             <field name="sequence" eval="10"/>
         </record>
         <record model="account.account.type" id="account_type_asset_current_cash">
             <field name="name">Cash</field>
-            <field name="code"></field>
             <field name="parent" ref="account_type_asset_current"/>
             <field name="sequence" eval="10"/>
         </record>
         <record model="account.account.type" id="account_type_asset_current_receivable">
             <field name="name">Receivable</field>
-            <field name="code">receivable</field>
             <field name="parent" ref="account_type_asset_current"/>
             <field name="sequence" eval="20"/>
         </record>
         <record model="account.account.type" id="account_type_asset_long_term">
             <field name="name">Long-term</field>
-            <field name="code">view</field>
             <field name="parent" ref="account_type_asset"/>
             <field name="sequence" eval="20"/>
         </record>
         <record model="account.account.type" id="account_type_liability">
             <field name="name">Liability</field>
-            <field name="code">view</field>
             <field name="sequence" eval="20"/>
             <field name="balance_sheet" eval="True"/>
         </record>
         <record model="account.account.type" id="account_type_liability_current">
             <field name="name">Current</field>
-            <field name="code">view</field>
             <field name="parent" ref="account_type_liability"/>
             <field name="sequence" eval="10"/>
         </record>
         <record model="account.account.type" id="account_type_liability_current_payable">
             <field name="name">Payable</field>
-            <field name="code">payable</field>
             <field name="parent" ref="account_type_liability_current"/>
             <field name="sequence" eval="10"/>
         </record>
         <record model="account.account.type" id="account_type_liability_current_tax">
             <field name="name">Tax</field>
-            <field name="code"></field>
             <field name="parent" ref="account_type_liability_current"/>
             <field name="sequence" eval="20"/>
         </record>
         <record model="account.account.type" id="account_type_liability_long_term">
             <field name="name">Long-term</field>
-            <field name="code">view</field>
             <field name="parent" ref="account_type_liability"/>
             <field name="sequence" eval="20"/>
         </record>
         <record model="account.account.type" id="account_type_equity">
             <field name="name">Equity</field>
-            <field name="code">view</field>
             <field name="sequence" eval="30"/>
             <field name="balance_sheet" eval="True"/>
         </record>
         <record model="account.account.type" id="account_type_income">
             <field name="name">Income</field>
-            <field name="code">view</field>
             <field name="sequence" eval="40"/>
             <field name="income_statement" eval="True"/>
             <field name="display_balance">credit-debit</field>
         </record>
         <record model="account.account.type" id="account_type_revenue">
             <field name="name">Revenue</field>
-            <field name="code">revenue</field>
             <field name="parent" ref="account_type_income"/>
             <field name="sequence" eval="10"/>
             <field name="display_balance">credit-debit</field>
         </record>
         <record model="account.account.type" id="account_type_expense">
             <field name="name">Expense</field>
-            <field name="code">expense</field>
             <field name="parent" ref="account_type_income"/>
             <field name="sequence" eval="20"/>
             <field name="display_balance">credit-debit</field>
         </record>
-        <record model="account.account.type" id="account_type_view">
-            <field name="name">View</field>
-            <field name="code">view</field>
-            <field name="sequence" eval="50"/>
-        </record>
         <record model="account.account.type" id="account_type_off_balance">
             <field name="name">Off-Balance</field>
-            <field name="code"></field>
             <field name="sequence" eval="60"/>
         </record>
 
@@ -222,6 +198,8 @@
                     <field name="name"/>
                     <label name="code"/>
                     <field name="code"/>
+                    <label name="kind"/>
+                    <field name="kind"/>
                     <label name="type"/>
                     <field name="type" widget="selection"/>
                     <label name="close_method"/>
@@ -273,8 +251,6 @@
         </record>
         <record model="account.account.template" id="account_template_root">
             <field name="name">Minimal Account Chart</field>
-            <field name="close_method">none</field>
-            <field name="type" ref="account_type_view"/>
         </record>
         <record model="account.account.template" id="account_template_receivable">
             <field name="name">Main Receivable</field>
@@ -282,6 +258,7 @@
             <field name="reconcile" eval="True"/>
             <field name="close_method">unreconciled</field>
             <field name="parents" eval="[('add', ref('account_template_root'))]"/>
+            <field name="kind">receivable</field>
         </record>
         <record model="account.account.template" id="account_template_payable">
             <field name="name">Main Payable</field>
@@ -289,24 +266,28 @@
             <field name="reconcile" eval="True"/>
             <field name="close_method">unreconciled</field>
             <field name="parents" eval="[('add', ref('account_template_root'))]"/>
+            <field name="kind">payable</field>
         </record>
         <record model="account.account.template" id="account_template_revenue">
             <field name="name">Main Revenue</field>
             <field name="type" ref="account_type_revenue"/>
             <field name="close_method">none</field>
             <field name="parents" eval="[('add', ref('account_template_root'))]"/>
+            <field name="kind">revenue</field>
         </record>
         <record model="account.account.template" id="account_template_expense">
             <field name="name">Main Expense</field>
             <field name="type" ref="account_type_expense"/>
             <field name="close_method">none</field>
             <field name="parents" eval="[('add', ref('account_template_root'))]"/>
+            <field name="kind">expense</field>
         </record>
         <record model="account.account.template" id="account_template_cash">
             <field name="name">Main Cash</field>
             <field name="type" ref="account_type_asset_current_cash"/>
             <field name="close_method">balance</field>
             <field name="parents" eval="[('add', ref('account_template_root'))]"/>
+            <field name="kind"></field>
         </record>
 
         <record model="ir.ui.view" id="account_create_chart_account_init_view_form">
@@ -387,16 +368,19 @@
                         <page string="General Information">
                             <label name="company"/>
                             <field name="company"/>
+                            <newline/>
+                            <label name="kind"/>
+                            <field name="kind"/>
                             <label name="type"/>
                             <field name="type" widget="selection"/>
-                            <label name="currency"/>
-                            <field name="currency"/>
-                            <label name="second_currency"/>
-                            <field name="second_currency"/>
                             <label name="close_method"/>
                             <field name="close_method"/>
                             <label name="reconcile"/>
                             <field name="reconcile"/>
+                            <label name="currency"/>
+                            <field name="currency"/>
+                            <label name="second_currency"/>
+                            <field name="second_currency"/>
                             <separator name="parents" colspan="4"/>
                             <field name="parents" colspan="4"/>
                             <separator name="taxes" colspan="4"/>
diff --git a/journal.py b/journal.py
index b5f63df25b..7d6728f59a 100644
--- a/journal.py
+++ b/journal.py
@@ -79,13 +79,13 @@ class Journal(OSV):
             domain="[('code', '=', 'account.journal')]")
     credit_account = fields.Property(type='many2one',
             relation='account.account', string='Default Credit Account',
-            domain="[('type.code', '!=', 'view'), ('company', '=', company)]",
+            domain="[('kind', '!=', 'view'), ('company', '=', company)]",
             states={
                 'required': "centralised or type == 'cash'",
             })
     debit_account = fields.Property(type='many2one',
             relation='account.account', string='Default Debit Account',
-            domain="[('type.code', '!=', 'view'), ('company', '=', company)]",
+            domain="[('kind', '!=', 'view'), ('company', '=', company)]",
             states={
                 'required': "centralised or type == 'cash'",
             })
diff --git a/move.py b/move.py
index 3e0e883413..bdc55d45b2 100644
--- a/move.py
+++ b/move.py
@@ -342,7 +342,7 @@ class Line(OSV):
             on_change=['account', 'debit', 'credit', 'tax_lines',
                 'journal', 'move'])
     account = fields.Many2One('account.account', 'Account', required=True,
-            domain=[('type.code', '!=', 'view')],
+            domain=[('kind', '!=', 'view')],
             select=1,
             on_change=['account', 'debit', 'credit', 'tax_lines',
                 'journal', 'move'])
@@ -900,7 +900,7 @@ class Line(OSV):
 
     def check_account(self, cursor, user, ids):
         for line in self.browse(cursor, user, ids):
-            if line.account.type.code in ('view',):
+            if line.account.kind in ('view',):
                 return False
             if not line.account.active:
                 return False
@@ -1316,7 +1316,7 @@ class ReconcileLinesWriteOff(WizardOSV):
     journal = fields.Many2One('account.journal', 'Journal', required=True)
     date = fields.Date('Date', required=True)
     account = fields.Many2One('account.account', 'Account', required=True,
-            domain=[('type.code', '!=', 'view')])
+            domain=[('kind', '!=', 'view')])
 
     def default_date(self, cursor, user, context=None):
         return datetime.date.today()
@@ -1434,7 +1434,7 @@ UnreconcileLines()
 class OpenReconcileLinesInit(WizardOSV):
     _name = 'account.move.open_reconcile_lines.init'
     account = fields.Many2One('account.account', 'Account', required=True,
-            domain=[('type.code', '!=', 'view'), ('reconcile', '=', True)])
+            domain=[('kind', '!=', 'view'), ('reconcile', '=', True)])
 
 OpenReconcileLinesInit()
 
@@ -1547,12 +1547,10 @@ class Party(OSV):
         cursor.execute('SELECT l.party, ' \
                     'SUM((COALESCE(l.debit, 0) - COALESCE(l.credit, 0))) ' \
                 'FROM account_move_line AS l, ' \
-                    'account_account AS a, ' \
-                    'account_account_type AS t ' \
+                    'account_account AS a ' \
                 'WHERE a.id = l.account ' \
                     'AND a.active ' \
-                    'AND a.type = t.id ' \
-                    'AND t.code = %s ' \
+                    'AND a.kind = %s ' \
                     'AND l.party IN ' \
                         '(' + ','.join(['%s' for x in ids]) + ') ' \
                     'AND l.reconciliation IS NULL ' \
@@ -1608,12 +1606,10 @@ class Party(OSV):
 
         cursor.execute('SELECT l.party ' \
                 'FROM account_move_line AS l, ' \
-                    'account_account AS a, ' \
-                    'account_account_type AS t ' \
+                    'account_account AS a ' \
                 'WHERE a.id = l.account ' \
                     'AND a.active ' \
-                    'AND a.type = t.id ' \
-                    'AND t.code = %s ' \
+                    'AND a.kind = %s ' \
                     'AND l.party IS NOT NULL ' \
                     'AND l.reconciliation IS NULL ' \
                     'AND ' + line_query + ' ' \