Some states have a procedural tool—known as a suit on an account, a suit for an account, or a suit on a sworn account—that limits the evidence and pleading requirements for a creditor to establish its right to recovery on certain types of accounts in a lawsuit to collect a debt. These procedural tools are designed to reduce the cost of a creditor’s recovery of a debt on such accounts, and usually apply to transactions in which there is a sale upon one side and a purchase upon the other, and title to personal property passes from one to the other, creating a debtor-creditor relationship by a general course of dealing.

A sworn account is not an independent cause of action or basis for recovery, but requires the defendant to file a sworn denial of the account to avoid having the court grant judgment against the defendant early in the litigation process (summary judgment).

In California, the concept of a 'suit on a sworn account' is not recognized in the same manner as it is in some other states. California does not have a specific procedural tool that simplifies the process for creditors to establish their right to recover debts based on a sworn account. Instead, creditors seeking to recover debts must generally follow the standard civil litigation process, which includes filing a complaint, engaging in discovery, and proving their case at trial if necessary. California law requires that the creditor establish the validity and amount of the debt through evidence, and the debtor has the opportunity to contest the debt through their response and defenses. If a creditor has sufficient evidence, they may seek summary judgment, but this is not limited to cases involving sworn accounts and is a general civil litigation tool available in cases where there is no genuine issue of material fact for trial.