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 Mississippi, a suit on a sworn account is a procedural mechanism that creditors can use to streamline the process of debt collection in cases involving a clear debtor-creditor relationship, typically arising from transactions of sale and purchase where title to personal property is transferred. This procedure simplifies the evidence and pleading requirements for the creditor, potentially reducing the cost and complexity of litigation. To effectively use this tool, the creditor must present a sworn statement detailing the account and the amount owed. The defendant, in turn, is 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 ending the litigation early. It is important to note that a sworn account is not an independent cause of action; it is a procedural step within the broader context of a debt collection lawsuit.