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/usr/share/gnucash/scm/engine-utilities.scm is in gnucash-common 1:2.6.1-2.

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;; engine-utilities.scm
;;
;; Convenience routines, etc. related to the engine.
;;
;; This program is free software; you can redistribute it and/or    
;; modify it under the terms of the GNU General Public License as   
;; published by the Free Software Foundation; either version 2 of   
;; the License, or (at your option) any later version.              
;;                                                                  
;; This program is distributed in the hope that it will be useful,  
;; but WITHOUT ANY WARRANTY; without even the implied warranty of   
;; MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the    
;; GNU General Public License for more details.                     
;;                                                                  
;; You should have received a copy of the GNU General Public License
;; along with this program; if not, contact:
;;
;; Free Software Foundation           Voice:  +1-617-542-5942
;; 51 Franklin Street, Fifth Floor    Fax:    +1-617-542-2652
;; Boston, MA  02110-1301,  USA       gnu@gnu.org

;; Copyright 2000 Rob Browning <rlb@cs.utexas.edu>

(define (gnc:account-map-descendants thunk account)
  (let ((descendants (or (gnc-account-get-descendants-sorted account) '())))
    (map thunk descendants)))

(define (gnc:account-map-children thunk account)
  (let ((children (or (gnc-account-get-children-sorted account) '())))
    (map thunk children)))