Named after the trade, not the theory
Sūtor is Latin for a cobbler — from suere, to sew, to stitch two things together. That's how proper books work. Every dollar that arrives came from somewhere; every dollar that leaves went somewhere. Record both halves and the books can't quietly drift out of true.
- Your statements agree with each other — balance sheet, profit and loss and cash flow all come from the same journal, so they cannot disagree.
- Every figure has a trail — each number traces back to the entries behind it, and each entry records who posted it and when.
- Year end is a login, not a shoebox — your accountant works in the same books you do.
sūtor
/ˈsuː.tor/ · Latin, noun
A cobbler. One who stitches two sides into a single thing that holds.
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