You should read the Technical Memento. It contains all the basics for building 
(not too complex) modules.
The idea module was used as illustration in this Technical Memento, so I think 
you should take it as skeleton.




>________________________________
>From: Martin Herweg <[email protected]>
>To: [email protected]
>Sent: Tuesday, July 26, 2011 10:38 PM
>Subject: [Openerp-community] Skeleton/Template for making a ne module ?
>
>
>Hi !
>
>I'm looking for a small/easy or empty("hello world") OpenERP module
>for me to get started with developing my first own module.
>
>thanks!
>
>Martin
>
>
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