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diff --git a/addons/account/tests/test_account_account.py b/addons/account/tests/test_account_account.py
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+++ b/addons/account/tests/test_account_account.py
@@ -0,0 +1,137 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+from odoo.exceptions import UserError, ValidationError
+
+
+@tagged('post_install', '-at_install')
+class TestAccountAccount(AccountTestInvoicingCommon):
+
+    def test_changing_account_company(self):
+        ''' Ensure you can't change the company of an account.account if there are some journal entries '''
+
+        self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2019-01-01',
+            'line_ids': [
+                (0, 0, {
+                    'name': 'line_debit',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                }),
+                (0, 0, {
+                    'name': 'line_credit',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                }),
+            ],
+        })
+
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.company_data['default_account_revenue'].company_id = self.company_data_2['company']
+
+    def test_toggle_reconcile(self):
+        ''' Test the feature when the user sets an account as reconcile/not reconcile with existing journal entries. '''
+        account = self.company_data['default_account_revenue']
+
+        move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2019-01-01',
+            'line_ids': [
+                (0, 0, {
+                    'account_id': account.id,
+                    'currency_id': self.currency_data['currency'].id,
+                    'debit': 100.0,
+                    'credit': 0.0,
+                    'amount_currency': 200.0,
+                }),
+                (0, 0, {
+                    'account_id': account.id,
+                    'currency_id': self.currency_data['currency'].id,
+                    'debit': 0.0,
+                    'credit': 100.0,
+                    'amount_currency': -200.0,
+                }),
+            ],
+        })
+        move.action_post()
+
+        self.assertRecordValues(move.line_ids, [
+            {'reconciled': False, 'amount_residual': 0.0, 'amount_residual_currency': 0.0},
+            {'reconciled': False, 'amount_residual': 0.0, 'amount_residual_currency': 0.0},
+        ])
+
+        # Set the account as reconcile and fully reconcile something.
+        account.reconcile = True
+        self.env['account.move.line'].invalidate_cache()
+
+        self.assertRecordValues(move.line_ids, [
+            {'reconciled': False, 'amount_residual': 100.0, 'amount_residual_currency': 200.0},
+            {'reconciled': False, 'amount_residual': -100.0, 'amount_residual_currency': -200.0},
+        ])
+
+        move.line_ids.reconcile()
+        self.assertRecordValues(move.line_ids, [
+            {'reconciled': True, 'amount_residual': 0.0, 'amount_residual_currency': 0.0},
+            {'reconciled': True, 'amount_residual': 0.0, 'amount_residual_currency': 0.0},
+        ])
+
+        # Set back to a not reconcile account and check the journal items.
+        move.line_ids.remove_move_reconcile()
+        account.reconcile = False
+        self.env['account.move.line'].invalidate_cache()
+
+        self.assertRecordValues(move.line_ids, [
+            {'reconciled': False, 'amount_residual': 0.0, 'amount_residual_currency': 0.0},
+            {'reconciled': False, 'amount_residual': 0.0, 'amount_residual_currency': 0.0},
+        ])
+
+    def test_toggle_reconcile_with_partials(self):
+        ''' Test the feature when the user sets an account as reconcile/not reconcile with partial reconciliation. '''
+        account = self.company_data['default_account_revenue']
+
+        move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2019-01-01',
+            'line_ids': [
+                (0, 0, {
+                    'account_id': account.id,
+                    'currency_id': self.currency_data['currency'].id,
+                    'debit': 100.0,
+                    'credit': 0.0,
+                    'amount_currency': 200.0,
+                }),
+                (0, 0, {
+                    'account_id': account.id,
+                    'currency_id': self.currency_data['currency'].id,
+                    'debit': 0.0,
+                    'credit': 50.0,
+                    'amount_currency': -100.0,
+                }),
+                (0, 0, {
+                    'account_id': self.company_data['default_account_expense'].id,
+                    'currency_id': self.currency_data['currency'].id,
+                    'debit': 0.0,
+                    'credit': 50.0,
+                    'amount_currency': -100.0,
+                }),
+            ],
+        })
+        move.action_post()
+
+        # Set the account as reconcile and partially reconcile something.
+        account.reconcile = True
+        self.env['account.move.line'].invalidate_cache()
+
+        move.line_ids.filtered(lambda line: line.account_id == account).reconcile()
+
+        # Try to set the account as a not-reconcile one.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            account.reconcile = False
+
+    def test_toggle_reconcile_outstanding_account(self):
+        ''' Test the feature when the user sets an account as not reconcilable when a journal
+        is configured with this account as the payment credit or debit account.
+        Since such an account should be reconcilable by nature, a ValidationError is raised.'''
+        with self.assertRaises(ValidationError), self.cr.savepoint():
+            self.company_data['default_journal_bank'].payment_debit_account_id.reconcile = False
+        with self.assertRaises(ValidationError), self.cr.savepoint():
+            self.company_data['default_journal_bank'].payment_credit_account_id.reconcile = False