diff --git a/account_statement_base/models/account_bank_statement.py b/account_statement_base/models/account_bank_statement.py
index 21381eb0..df80a0ff 100644
--- a/account_statement_base/models/account_bank_statement.py
+++ b/account_statement_base/models/account_bank_statement.py
@@ -1,4 +1,4 @@
-from odoo import models
+from odoo import _, models
 
 
 class AccountBankStatement(models.Model):
@@ -13,3 +13,20 @@ class AccountBankStatement(models.Model):
         )
         action.update({"domain": [("statement_id", "=", self.id)]})
         return action
+
+    def open_entries(self):
+        self.ensure_one()
+        return {
+            "name": _("Journal Items"),
+            "view_mode": "tree,form",
+            "res_model": "account.move.line",
+            "view_id": False,
+            "type": "ir.actions.act_window",
+            "context": {"search_default_group_by_move": 1, "expand": 1},
+            "search_view_id": self.env.ref("account.view_account_move_line_filter").id,
+            "domain": [
+                "&",
+                ("parent_state", "=", "posted"),
+                ("statement_id", "=", self.id),
+            ],
+        }
diff --git a/account_statement_base/models/account_bank_statement_line.py b/account_statement_base/models/account_bank_statement_line.py
index 1d2a6587..857619b9 100644
--- a/account_statement_base/models/account_bank_statement_line.py
+++ b/account_statement_base/models/account_bank_statement_line.py
@@ -5,7 +5,6 @@ from odoo import models
 
 
 class AccountBankStatementLine(models.Model):
-
     _inherit = "account.bank.statement.line"
 
     def action_open_journal_entry(self):
diff --git a/account_statement_base/tests/__init__.py b/account_statement_base/tests/__init__.py
new file mode 100644
index 00000000..7543554d
--- /dev/null
+++ b/account_statement_base/tests/__init__.py
@@ -0,0 +1 @@
+from . import test_account_statement_base
diff --git a/account_statement_base/tests/test_account_statement_base.py b/account_statement_base/tests/test_account_statement_base.py
new file mode 100644
index 00000000..e1f12fdd
--- /dev/null
+++ b/account_statement_base/tests/test_account_statement_base.py
@@ -0,0 +1,90 @@
+from odoo import Command
+from odoo.tests import tagged
+
+from odoo.addons.account.tests.common import TestAccountReconciliationCommon
+
+
+@tagged("post_install", "-at_install")
+class TestReconciliationWidget(TestAccountReconciliationCommon):
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+        cls.acc_bank_stmt_model = cls.env["account.bank.statement"]
+        cls.account_move_model = cls.env["account.move"]
+        cls.account_move_line_model = cls.env["account.move.line"]
+        cls.current_assets_account = cls.env["account.account"].search(
+            [
+                ("account_type", "=", "asset_current"),
+                ("company_id", "=", cls.company.id),
+            ],
+            limit=1,
+        )
+        cls.current_assets_account.reconcile = True
+        cls.non_current_assets_account = cls.env["account.account"].search(
+            [
+                ("account_type", "=", "asset_non_current"),
+                ("company_id", "=", cls.company.id),
+            ],
+            limit=1,
+        )
+        cls.non_current_assets_account.reconcile = True
+
+    def test_01_test_open_entries(self):
+        move = self.account_move_model.create(
+            {
+                "line_ids": [
+                    Command.create(
+                        {
+                            "account_id": self.current_assets_account.id,
+                            "name": "DEMO",
+                            "credit": 100,
+                        }
+                    ),
+                    Command.create(
+                        {
+                            "account_id": self.non_current_assets_account.id,
+                            "name": "DEMO",
+                            "debit": 100,
+                        }
+                    ),
+                ]
+            }
+        )
+        move.action_post()
+        statement = self.acc_bank_stmt_model.create(
+            {
+                "name": "Test Bank Statement",
+                "line_ids": [
+                    Command.create(
+                        {
+                            "date": "2024-01-01",
+                            "amount": 100.0,
+                            "payment_ref": move.name,
+                            "line_ids": [Command.set([move.line_ids[0].id])],
+                        }
+                    ),
+                    Command.create(
+                        {
+                            "date": "2024-01-01",
+                            "amount": 100.0,
+                            "payment_ref": move.name,
+                            "line_ids": [Command.set([move.line_ids[1].id])],
+                        }
+                    ),
+                ],
+            }
+        )
+        domain = [
+            "&",
+            ("parent_state", "=", "posted"),
+            ("statement_id", "=", statement.id),
+        ]
+        result = statement.open_entries()
+        move_lines = self.env[result["res_model"]].search(result["domain"])
+        self.assertTrue(result)
+        self.assertEqual(result.get("res_model"), "account.move.line")
+        self.assertEqual(result.get("context").get("search_default_group_by_move"), 1)
+        self.assertEqual(result.get("context").get("expand"), 1)
+        self.assertEqual(result.get("domain"), domain)
+        self.assertIn(statement.line_ids.line_ids[0], move_lines)
+        self.assertIn(statement.line_ids.line_ids[1], move_lines)
diff --git a/account_statement_base/views/account_bank_statement.xml b/account_statement_base/views/account_bank_statement.xml
index 3f4612c2..b295cdd8 100644
--- a/account_statement_base/views/account_bank_statement.xml
+++ b/account_statement_base/views/account_bank_statement.xml
@@ -28,6 +28,16 @@
                             context="{'search_default_statement_id': id}"
                             string="Transactions"
                         />
+                        <button
+                            name="open_entries"
+                            type="object"
+                            class="oe_stat_button"
+                            icon="fa-bars"
+                        >
+                            <div class="o_stat_info">
+                                <span class="o_stat_text">Journal Items</span>
+                            </div>
+                        </button>
                         </div>
                         <div class="oe_title oe_inline">
                             <label for="name" />