Offer and acceptance are two essential elements required to form an enforceable contract. An offer is made when one party makes a promise to do or refrain from doing some specified act in the future. And an acceptance occurs when an offer is accepted unequivocally—without conditions or ambiguity.

In other words, the acceptance must mirror the terms of the offer. If the acceptance varies from the terms of the offer it is considered a rejection of the offer and a counteroffer.

Acceptance may be expressed through words, deeds, or the performance called for in the contract.

In Georgia, as in other jurisdictions, the concepts of offer and acceptance are fundamental to the formation of a legally binding contract. An offer is a clear proposal made by one party (the offeror) to another (the offeree), indicating a willingness to enter into a contract on certain terms. Acceptance, on the other hand, is the unambiguous agreement by the offeree to the terms of the offer, thereby creating a contract. Georgia law requires that the acceptance must be unequivocal and must match the terms of the offer exactly, a principle known as the 'mirror image rule.' If the acceptance alters the terms or adds new ones, it does not create a contract but rather constitutes a counteroffer, which the original offeror can then accept or reject. Acceptance can be communicated in various ways, including verbally, in writing, or through conduct, as long as it is clear that the offeree is assenting to the terms proposed. This is consistent with the provisions of the Official Code of Georgia Annotated (O.C.G.A.), which governs contract law in the state.