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 Georgia, a suit on an account is a procedural mechanism that creditors can use to collect debts from debtors. This process is typically used in 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. The suit on an account simplifies the evidence and pleading requirements for the creditor, which can reduce the cost and complexity of debt recovery. Georgia law requires the defendant (debtor) to respond to a suit on an account 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, effectively ending the litigation early in favor of the creditor. It's important to note that a sworn account itself is not an independent cause of action; it is a procedural tool that supports the creditor's claim. Attorneys representing creditors or debtors in such matters must be familiar with the specific requirements and deadlines for filing a sworn denial under Georgia law to ensure their client's interests are adequately protected.