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 Louisiana, as in other states, offer and acceptance are fundamental components of a valid contract. Under Louisiana law, 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. The offer must be communicated to the offeree, have sufficient detail to be accepted, and be made with the intention that it will become binding upon acceptance. Acceptance, on the other hand, must be unconditional and correspond exactly to the terms of the offer. This is 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 through words, written or oral, or by actions that clearly indicate acceptance of the offer's terms, such as beginning the performance of the contract. It's important to note that Louisiana's civil law system is distinct from the common law systems of other states, and while the general principles of offer and acceptance are similar, there may be nuances in state statutes and jurisprudence.