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Couldn't catch the reason behind the "one column per account" layout – you mention it's to show splits, can you elaborate on this?

In WeKeep all general ledger transactions can be looked up under Reports > Account Transactions, laid out in as a spreadsheet https://www.wekeep.co/c/dashboard/account-transactions/ Here's a screenshot: https://imgur.com/a/6eKNgKr

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So that somebody who has access to the CSV file only has a per account view, they can look at all the transactions for a specific account, the same way they'd look at the account in GnuCash.

One column per account is what enables at looking at splits on a given line.

For liabilities account, it also allows to do a quick verification that the total is zero.

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