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CPA/REG/Business Law: Contracts

Business Law: Contracts

Formation, the Statute of Frauds, UCC vs. common law, performance, breach, and remedies.

Medium 1 hrArea II: Business Law

Which law applies?

Subject of the contractGoverning law
Sale of goods (movable, tangible)UCC Article 2
Services, real estate, employment, intangiblesCommon law
Mixed contractWhichever element predominates

Formation: offer, acceptance, consideration

  • Offer — definite terms, communicated, showing present intent to contract
  • Acceptance — under common law it must mirror the offer; under the UCC, additional terms between merchants can become part of the contract unless they materially alter it, the offer limits acceptance, or timely objection is made
  • Consideration — bargained-for exchange. Past consideration is not consideration. Under the UCC a modification needs no new consideration (good faith is enough); under common law a modification generally does.

IMPORTANT — the mailbox rule: Acceptance is effective when dispatched; revocations, rejections, and counteroffers are effective when received. So an acceptance mailed before a revocation arrives creates a contract.

Statute of Frauds — "MY LEGS"

  • Marriage — contracts in consideration of marriage
  • Year — cannot be performed within one year
  • Land — interests in real property
  • Executor — personal promise to pay estate debts
  • Goods $500 or more (UCC)
  • Suretyship — promise to answer for another's debt

Remedies

RemedyPurpose
Compensatory damagesPut the injured party where performance would have
Consequential damagesForeseeable special losses the breaching party knew of
Liquidated damagesAgreed amount — enforceable only if reasonable, not a penalty
Specific performanceFor unique goods and real estate; never for personal services
Rescission / restitutionUnwind the contract and restore what was given

EXAM TIP: A contract induced by fraud, duress, or undue influence is generally voidable by the injured party (not automatically void). A contract with an illegal purpose is void.