/usr/share/gnucash/ui/gnc-plugin-account-tree-ui.xml is in gnucash-common 1:2.6.1-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 | <ui>
<menubar>
<menu name="View" action="ViewAction">
<placeholder name="ViewMiddlePlaceholder">
<menuitem name="ViewAccountTree" action="ViewAccountTreeAction"/>
</placeholder>
</menu>
</menubar>
</ui>
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