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 Florida, the concept of a suit on a sworn account is recognized as a procedural mechanism that creditors can use to streamline the process of debt collection in certain cases. This procedure typically applies to situations where there is a clear debtor-creditor relationship established through a general course of dealing, such as sales and purchases where title to personal property is transferred. When a creditor files a suit on a sworn account, they submit a statement under oath detailing the debt owed. The defendant is then required to respond with a sworn denial to contest the debt. If the defendant fails to provide a sworn denial, the court may grant a summary judgment in favor of the creditor, thus expediting the litigation process. This tool is designed to simplify the legal process for creditors to recover debts and reduce associated costs. However, it is important for both creditors and debtors to understand their rights and obligations under this procedure, and consulting with an attorney can provide guidance specific to the circumstances of the case.