expense_menu/data/data.xml

<?xml version="1.0" encoding="UTF-8"?>
<openerp>
    <data>
        <record id="expenses_journal" model="account.journal">
            <field name="name">Diario de Gastos</field>
            <field name="code">GASTO</field>
            <field name="type">purchase</field>
        </record>
    </data>
</openerp>