diff --git a/addons/account/models/account.py b/addons/account/models/account.py
index d691c647469..ed57081a8a2 100644
--- a/addons/account/models/account.py
+++ b/addons/account/models/account.py
@@ -211,6 +211,7 @@ class AccountAccount(models.Model):
         help="Forces all moves for this account to have this account currency.")
     code = fields.Char(size=64, required=True, index=True)
     deprecated = fields.Boolean(index=True, default=False)
+    used = fields.Boolean(store=False, search='_search_used')
     user_type_id = fields.Many2one('account.account.type', string='Type', required=True,
         help="Account Type is used for information purpose, to generate country-specific legal reports, and set the rules to close a fiscal year and generate opening entries.")
     internal_type = fields.Selection(related='user_type_id.type', string="Internal Type", store=True, readonly=True)
@@ -252,6 +253,17 @@ class AccountAccount(models.Model):
         for record in self:
             record.root_id = record.code and (ord(record.code[0]) * 1000 + ord(record.code[1])) or False
 
+    def _search_used(self, operator, value):
+        if operator not in ['=', '!='] or not isinstance(value, bool):
+            raise UserError(_('Operation not supported'))
+        if operator != '=':
+            value = not value
+        self._cr.execute("""
+            SELECT id FROM account_account account
+            WHERE EXISTS (SELECT * FROM account_move_line aml WHERE aml.account_id = account.id LIMIT 1)
+        """)
+        return [('id', 'in' if value else 'not in', [r[0] for r in self._cr.fetchall()])]
+
     @api.model
     def _search_new_account_code(self, company, digits, prefix):
         for num in range(1, 10000):
@@ -560,6 +572,7 @@ class AccountRoot(models.Model):
 
     name = fields.Char()
     parent_id = fields.Many2one('account.root')
+    company_id = fields.Many2one('res.company')
 
     def init(self):
         tools.drop_view_if_exists(self.env.cr, self._table)
@@ -567,12 +580,14 @@ class AccountRoot(models.Model):
             CREATE OR REPLACE VIEW %s AS (
             SELECT DISTINCT ASCII(code) * 1000 + ASCII(SUBSTRING(code,2,1)) AS id,
                    LEFT(code,2) AS name,
-                   ASCII(code) AS parent_id
+                   ASCII(code) AS parent_id,
+                   company_id
             FROM account_account WHERE code IS NOT NULL
             UNION ALL
             SELECT DISTINCT ASCII(code) AS id,
                    LEFT(code,1) AS name,
-                   NULL::int AS parent_id
+                   NULL::int AS parent_id,
+                   company_id
             FROM account_account WHERE code IS NOT NULL
             )''' % (self._table,)
         )
diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index 61afd62f4eb..c3f2d02d3a9 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -1521,7 +1521,8 @@ class AccountMove(models.Model):
         result = []
         for move in self:
             if self._context.get('name_groupby') and not (move.type == 'entry' and move.state == 'draft'):
-                name = '**%s**, %s' % (format_date(self.env, move.date), move.name or '')
+                move_name = move.name != "/" and move.name or _("Draft %s") % dict(move._fields['type']._description_selection(self.env))[move.type]
+                name = '**%s**, %s' % (format_date(self.env, move.date), move_name or '')
                 if move.ref:
                     name += '     (%s)' % move.ref
                 if move.partner_id.name:
@@ -1529,7 +1530,7 @@ class AccountMove(models.Model):
             elif move.type == 'entry':
                 # Miscellaneous operation.
                 if move.state == 'draft':
-                    name = '* %s' % str(move.id)
+                    name = _('Draft Entry (* %s)') % str(move.id)
                 else:
                     name = move.name
             else:
diff --git a/addons/account/security/account_security.xml b/addons/account/security/account_security.xml
index 9f926add834..bc20da1b775 100644
--- a/addons/account/security/account_security.xml
+++ b/addons/account/security/account_security.xml
@@ -124,6 +124,13 @@
         <field name="domain_force">['|',('company_id','=',False),('company_id', 'in', company_ids)]</field>
     </record>
 
+    <record id="account_root_comp_rule" model="ir.rule">
+        <field name="name">Account Root multi-company</field>
+        <field name="model_id" ref="model_account_root"/>
+        <field name="global" eval="True"/>
+        <field name="domain_force">['|',('company_id','=',False),('company_id', 'in', company_ids)]</field>
+    </record>
+
     <record id="tax_comp_rule" model="ir.rule">
         <field name="name">Tax multi-company</field>
         <field name="model_id" ref="model_account_tax"/>
diff --git a/addons/account/views/account_move_views.xml b/addons/account/views/account_move_views.xml
index 8d0e4d10b5a..678bc4e1f47 100644
--- a/addons/account/views/account_move_views.xml
+++ b/addons/account/views/account_move_views.xml
@@ -135,6 +135,7 @@
             <field name="arch" type="xml">
                 <tree string="Journal Items" create="false">
                     <field name="date" optional="show"/>
+                    <field name="move_id" optional="show"/>
                     <field name="journal_id" options='{"no_open":True}'/>
                     <field name="company_id" groups="base.group_multi_company" options="{'no_create': True}"/>
                     <field name="name" optional="show"/>
@@ -163,7 +164,7 @@
             <field name="model">account.move.line</field>
             <field eval="1" name="priority"/>
             <field name="arch" type="xml">
-                <tree string="Journal Items" create="false" expand="context.get('expand', False)">
+                <tree string="Journal Items" create="false" expand="context.get('expand', False)" default_order="credit">
                     <field name="date" optional="show" attrs="{'readonly':[('parent_state','=','posted')]}"/>
                     <field name="ref" optional="hide"/>
                     <field name="move_id" optional="show" readonly="1"/>
diff --git a/addons/account/views/account_view.xml b/addons/account/views/account_view.xml
index 5e5c5198e27..e5e3bfc66c5 100644
--- a/addons/account/views/account_view.xml
+++ b/addons/account/views/account_view.xml
@@ -92,6 +92,9 @@
                     <filter string="Liability" name="liabilityacc" domain="[('internal_group','=', 'liability')]"/>
                     <filter string="Income" name="incomeacc" domain="[('internal_group','=', 'income')]"/>
                     <filter string="Expenses" name="expensesacc" domain="[('internal_group','=', 'expense')]"/>
+                    <separator/>
+                    <filter string="Account with Entries" name="used" domain="[('used', '=', True)]"/>
+                    <separator/>
                     <field name="user_type_id"/>
                     <group expand="0" string="Group By">
                         <filter string="Account Type" name="accounttype" domain="" context="{'group_by':'user_type_id'}"/>
@@ -962,7 +965,7 @@ action = model.setting_init_bank_account_action()
                                 </div>
                                 <field name="amount_from_label_regex" attrs="{'invisible': [('amount_type','!=','regex')]}"/>
                                 <field name="decimal_separator" attrs="{'invisible': [('amount_type','!=','regex')]}"/>
-                                <field name="journal_id" domain="[('type', '!=', 'general'), ('company_id', '=', company_id)]" widget="selection"
+                                <field name="journal_id" domain="[('type', '=', 'general'), ('company_id', '=', company_id)]" widget="selection"
                                        attrs="{'invisible': [('rule_type', '!=', 'writeoff_button')]}"/>
                             </group>
                         </group>
@@ -995,7 +998,7 @@ action = model.setting_init_bank_account_action()
                                     <span class="o_form_label oe_inline" attrs="{'invisible':[('second_amount_type','!=','percentage')]}">%</span>
                                 </div>
                                 <field name="second_amount_from_label_regex" attrs="{'invisible': [('second_amount_type','!=','regex')]}"/>
-                                <field name="second_journal_id" string="Journal" domain="[('type', '!=', 'general'), ('company_id', '=', company_id)]" widget="selection"
+                                <field name="second_journal_id" string="Journal" domain="[('type', '=', 'general'), ('company_id', '=', company_id)]" widget="selection"
                                        attrs="{'invisible': [('rule_type', '!=', 'writeoff_button')]}"/>
                             </group>
                         </group>