IC 34-11-3
    Chapter 3. Accrual of Cause of Action; Time From WhichLimitation Period Runs

IC 34-11-3-1
Mutual, open, and current accounts
    
Sec. 1. In an action brought to recover a balance due upon amutual, open, and current account between the parties, the cause ofaction is considered to have accrued from the date of the last itemproved in the account on either side.
As added by P.L.1-1998, SEC.6.