Account Stated—Contingent Debt—Number of Debts.—An account stated is an agreed balance of accounts or an account which has been examined and accepted by the parties, and an account cannot be stated with reference to a debt payable upon a contingency; but it is not essential that there should be cross or reciprocal demands between the parties, or that the acknowledgment that a certain sum is due should relate to more than a single debt or transaction.

Id. —Debt Payable in Future—Agreement to Pay upon Settlement of Debtor with Agent.—If two parties, having accounts between them, examine the accounts and a balance is struck and agreed upon, and admitted to be due from one to the other, the statement is complete, though the debtor reserves the right to pay the balance at some future day; and the fact that it is agreed that the money is to be paid when the debtor shall settle with an agent does not make the debt payable on a contingency.

Id—Pleading—Premature Action—Matter of Defense.—In an action upon an account stated, where it appeared that the defendant agreed to pay the sum found to be due, when he should make a settlement with his agent, but did not appear whether such settlement had been made before the commencement of the action, the question whether such settlement had been made does not arise where the answer does not set up as a defense that the action was prematurely brought.

Id.—Statute of Limitations—New Verbal Agreement.—"Where an open account is not barred by the statute of limitations at the time of a statement of the account, although the statement is verbal, the statute of limitations begins to run upon the new cause of action thus brought into existence from the date of the settlement and new promise arising thereunder, and an action may be brought thereon within two years after such settlement.