split function: best practice [closed]

I have some experience with FP and I found this function online which splits a list in two halves:

let split l =  let n = List.length l in  let rec splitAt k l =    match k, l with    | 0, _     -> [], l    | _, []    -> [], []    | _, x::xs ->      let l, r = splitAt (k-1) xs in      x::l, r   in splitAt (n/2) l

It works and I can see why but it seems a little strange in my mind. If someone had asked me to write a function which splits a list this what I would write:

let split2 l =  let n = List.length l in  let rec splitAt k acc l =    if k=0 then (List.rev acc, l) else    match l with    | [] -> [], []    | h::t -> splitAt (k-1) (h::acc) t  in splitAt (n/2) [] l

I think, if someone had given me the second function without its name it would be 100% clear immediately after I read it, but the first function seemed a tad more difficult to understand at first.

So my question is which is better, in terms of functional-style/OCaml best practices?

Disclaimer: I am talking about the essence of these functions (the logic with which they implement the list splitting), not syntax things (e.g. the use of if-then-else in my code instead of a pattern-matching)