Contract Formation

Lesson:

Depreciation methods vary in terms of how quickly they start estimating the decrease in an asset's worth.

  • Express contracts are agreements in which the terms are clearly stated by the parties, either orally or in writing, at the time the agreement is made.
  • Implied-in-Fact contracts are formed by the conduct or circumstances of the parties, rather than written or spoken words. The existence of an agreement is inferred from the situation.
  • Bilateral contracts are agreements in which both parties make promises to each other. One party promises to do something in exchange for a return promise from the other party.
  • Unilateral contracts are contracts in which only one party makes a promise, and the contract is accepted by performance of the other party rather than a return promise.
  • Quasi-contracts are legal fictions in which a court imposes an obligation on a party to prevent unjust enrichment, even though no actual contract was formed between the parties.
You're an accountant, trying to figure out which type of contract is relevant to a particular situation.

You've been briefed with the following facts:

  • The buyer places a sign stating the first buyer to shovel the driveway will earn $7,803, and the seller completes the task.

What type of contract is exemplified in this situation?

Answer:

  • Unilateral contract

Explanation:

    Unilateral contracts are contracts in which only one party makes a promise, and the contract is accepted by performance of the other party rather than a return promise.
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