GnuCash

To view an account with all its subaccounts, go to the main Accounts tab, right click on the account you want to view, and select "Open SubAccounts".

For example, to see the checking account including each member's budget, go to Assets:Current Assets:DCU Checking and Edit > Open SubAccounts (or right/option click as mentioned).

A lot of this will apply for any small business (and won't apply to huge worker cooperatives, although technically our three-member collective is a multinational).