account_journal_sequence/account_journal_view.xml

<?xml version="1.0" encoding="utf-8"?>
<openerp>
	<data>
        <!-- Account Journal -->
        <record id="view_account_journal_tree" model="ir.ui.view">
            <field name="name">account.journal.tree</field>
            <field name="model">account.journal</field>
            <field name="inherit_id" ref="account.view_account_journal_tree"/>
            <field name="arch" type="xml">
                <field name="code" position="before">
                    <field name="sequence" widget="handle"/>
                </field>
            </field>
        </record>
        <record id="view_account_journal_form" model="ir.ui.view">
            <field name="name">account.journal.form</field>
            <field name="model">account.journal</field>
            <field name="inherit_id" ref="account.view_account_journal_form"/>
            <field name="arch" type="xml">
                <field name="code" position="before">
                    <field name="sequence"/>
                </field>
            </field>
        </record>
	</data>
</openerp>