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 Oklahoma, a suit on a sworn account is a procedural mechanism that creditors can use to streamline the process of debt collection in cases involving certain types of accounts. This process is typically used when 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 sworn account procedure simplifies the evidence and pleading requirements for the creditor, making it easier and less costly to prove their right to recover the debt. When a creditor files a suit on a sworn account, the defendant is required to respond with a sworn denial to contest the account. Failure to provide a sworn denial can result in the court granting a summary judgment in favor of the creditor, which means the court could decide the case without a full trial. This tool is particularly useful for creditors as it places the burden on the defendant to actively dispute the claim early in the litigation process.