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diff --git a/addons/point_of_sale/models/account_bank_statement.py b/addons/point_of_sale/models/account_bank_statement.py
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+++ b/addons/point_of_sale/models/account_bank_statement.py
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+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+# Copyright (C) 2004-2008 PC Solutions (<http://pcsol.be>). All Rights Reserved
+from odoo import fields, models, api, _
+from odoo.exceptions import UserError
+
+
+class AccountBankStatement(models.Model):
+    _inherit = 'account.bank.statement'
+
+    pos_session_id = fields.Many2one('pos.session', string="Session", copy=False)
+    account_id = fields.Many2one('account.account', related='journal_id.default_account_id', readonly=True)
+
+    def button_validate_or_action(self):
+        # OVERRIDE to check the consistency of the statement's state regarding the session's state.
+        for statement in self:
+            if statement.pos_session_id.state  in ('opened', 'closing_control') and statement.state == 'open':
+                raise UserError(_("You can't validate a bank statement that is used in an opened Session of a Point of Sale."))
+        return super(AccountBankStatement, self).button_validate_or_action()
+
+    def unlink(self):
+        for bs in self:
+            if bs.pos_session_id:
+                raise UserError(_("You cannot delete a bank statement linked to Point of Sale session."))
+        return super( AccountBankStatement, self).unlink()
+
+class AccountBankStatementLine(models.Model):
+    _inherit = 'account.bank.statement.line'
+
+    pos_statement_id = fields.Many2one('pos.order', string="POS statement", ondelete='cascade')