I use one file per real-world account 
<https://reds-rants.netlify.app/personal-finance/structuring-your-source-tree/>,
 
which looks like:
beancount/
  main.bc # includes the other files
  accounts/
     Assets.Banks.ABCDBank.Checking.bc
     Assets.Investments.Taxable.BTrade.bc
     Liabilities.Credit-Cards.Blue-Mastercard-0123.bc

I use this patch 
<https://gist.github.com/redstreet/78d2c01bc440358d8b2dfe97b6b0e38c> to 
extract.py in beancount to have my importers output to multiple files.

>From this mailing list, I gather several users use organizations that 
involve multiple files, split in different ways. So I'm wondering whether 
custom importer output is something beangulp can support. Happy to think 
about a patch for this if so. Or if there's a better way to do this, I'd be 
open to that as well.

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