QBJ files 33 lines per entry
Quickbooks has a limitation for General Journal Entry as 33 lines (debit or credit) per entry. All lines per entry must balance within the entry. This limitation applies when you create an entry manually in Quickbooks or you are trying to create a QBJ file. CSV2QBJ enforces this rule as your QBJ file would not import otherwise.
Update: Quickbooks update in 2017 removed 33 lines restriction.