account_move_line_view.xml

<?xml version="1.0" encoding="utf-8"?>
<openerp>
  <data>

    <record id="view_account_move_line_filter_balance" model="ir.ui.view">
      <field name="name">Journal Items add visibilty for balance</field>
      <field name="model">account.move.line</field>
      <field name="inherit_id" ref="account.view_account_move_line_filter"/>
      <field name="arch" type="xml">
        <field name="account_id" position="attributes">
          <attribute name="context">{'invisible_balance': False}</attribute>
        </field>
        <filter string="Account" position="attributes">
          <attribute name="context">{'group_by': 'account_id', 'invisible_balance': False}</attribute>
        </filter>
      </field>
    </record>

    <record model="ir.ui.view" id="account_move_line_balance_custom">
      <field name="name">account_move_line_balance_custom</field>
      <field name="model">account.move.line</field>
      <field name="inherit_id" ref="account.view_move_line_tree"/>
      <field name="arch" type="xml">
        <field name="credit" position="after" >
          <field name="line_balance" sum="Total Balance" invisible="context.get('invisible_balance', True)"/>
        </field>
      </field>
    </record>
  </data>
</openerp>