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Why some accounts are set to <<view type>> in table account_account and are not visible as a view through the GUI ?

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I had problems with POS module because of the value of the column "type" in table "**account_account**" that have been set to "**view**" for some accounts in the French Chart of accounts. My problem was, that for those accounts, in the table "**account_account_template**", their type were set to "**normal**". When you were editing the account from the GUI, nothing were wrong and the type of the account was displayed as a **normal** account not a **view**. Did somebody ever experienced such same problem with another chart of accounts as this case only appeared to me with the French Chart of accounts module ?

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