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Something like a tag system would be very powerfull and simple to implement. One should be able to group a transaction under zero, one or many tags just by adding it at the description field or at any other specific field. With this, all the existing structure remains the same, but we can have new reports filtered by these tags and/or accounts.
This is very useful and it's not resolved by cstim's suggestion. I use these kind of transactions with my credit cards invoices which are splitted so I can put there every line of the real invoice. When I need a new point of view from the destination account I see several lines with the same description (for example: Credit card invoice - 2011/04) but what I'm really interested here is to see just the description under the splitted account. Changing the view mode is not enough because in this case, my credit card invoice has dozens of lines what is diffcult to visualize.