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Account rendered means an account prepared and produced by the creditor to the debtor for his/her acceptance and perusal. It shows the obligation of the debtor to the creditor. In the absence of disagreement from the debtor, an account rendered is considered correct and valid. Generally, an account rendered is presented to the debtor on the first of each month. It contains a statement regarding the items entered against the debtor in the preceding month. An account rendered when accepted becomes account stated.