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 North Carolina, the concept of a 'suit on a sworn account' is not explicitly recognized as a distinct procedural tool in the same manner as it might be in other states. Instead, creditors seeking to recover debts typically must follow the standard civil litigation process. This involves filing a complaint, serving the defendant, and proceeding through the discovery, trial, and potential judgment phases. North Carolina does allow for summary judgment, which is a judgment entered by a court for one party against another party without a full trial. Summary judgment may be granted if there are no genuine issues of material fact and the moving party is entitled to judgment as a matter of law. However, unlike states with specific procedures for suits on sworn accounts, North Carolina does not have a simplified process for creditors that would limit evidence or pleading requirements based solely on the nature of the account. Creditors must provide evidence to support their claims, and defendants have the opportunity to contest these claims through the litigation process.