Odoo 10

Account Link

Account Master

select id, name from account_account where name in ('Product Sales', 'Expenses');

 id | name
-----+---------------
  19 | Product Sales
  23 | Expenses
(2 rows)

Property

select id, name, type, fields_id, value_reference, res_id from ir_property where value_reference like '%23' or value_reference like '%19';

 id | name | type | fields_id | value_reference | res_id
----+--------------------------------+----------+-----------+--------------------+--------
  4 | property_account_expense_categ | many2one | 1947 | account.account,23 |
  5 | property_account_income_categ | many2one | 1948 | account.account,19 |
(2 rows)

Model

select id, model, name, relation, field_description from ir_model_fields where id in (1947, 1948);

  id | model | name | relation | field_description
------+------------------+--------------------------------+-----------------+-------------------
 1947 | product.category | property_account_expense_categ | account.account | Expense Account
 1948 | product.category | property_account_income_categ | account.account | Income Account
(2 rows)