@Guewen Baconnier

How Can I define default Accounts Receivable and Accounts Payable values when creating a partner? These fields are required during partner creation.

I activate in mode developer

I see a selection box on the top of each form (above the edit/create buttons). An entry of this selection box is 'Set Defaults'.

but I didn't see the record by default account Receivable or account Payable,

Please How can I define the default record to account Receivable or account Payable.

About the debug mode activation via the url:

The =true isn't mandatory anymore.

You can, as it was in v6.1, just add before the #

?debug

See the Question: How can I activate the developer mode?

You can add ?debug via url but this option sometimes does not work properly.

It is simple if you are on top menu, but if you selected any view, probably you cannot insert this option

Antonio Maria Vigliotti

Maybe one thing extra ... I also had the problem this week, but it was in the POS on the odoo platform and there you don't have your name to click on ... 

I did it this way : 

xxx..odoo.com/pos/web?debug=/#action=pos.ui

Guewen is right, thanks for the comment. Company filter is now parts of condition.

Yes that works but are we supposed to give users the access to this option given what else they can do using the same functionality?