When mutual accounts postpone running of limitations

The statute of limitations for a mutual account begins to run on the date of the last item thereof. A mutual account must include an indebtedness on both sides. Mere entries of credits of partial payments shall not be sufficient. History. Civil Code 1895, § 3769; Civil Code 1910, § 4363; Code 1933, § 3-707. History of Section. This Code section is derived from the decision in Lark v. Cheatham, 80 Ga. 1, 5 S.E. 290 (1888).