16.650 Contracts; Account Stated by Implication

16.650 Contracts; Account Stated by Implication An account may become stated even without express agreement. If a statement of an account is rendered to the debtor and the debtor fails to object to it, the jury may be authorized to infer that the failure to raise any objections was an implied agreement that the account was correct, but this inference is not demanded as a matter of law. A promise to pay may be either express or implied, but a failure to object to an account rendered does not require the jury to infer a promise to pay from mere acquiescence in the correctness of the amount. Shores-Mueller Company v. Bell, 21 Ga. App. 194, 195 (1917) While such a failure to object may be considered by the jury, it is not to be regarded as final proof but only a means of proof having evidentiary value, and it is subject to explanation and denial by other evidence. Elliott v. National Union Radio Corporation, 68 Ga. App. 873, 876 (1943) Whether any explanation or denial is sufficient is a matter for the jury to determine, keeping in mind that the burden of proof is on the plaintiff. The jury may find that the failure of the defendant to object within a reasonable time to a statement of account shifts to the defendant the burden of going forward with the evidence or an unfavorable inference may be made regarding the defendant's testimony. No inference would be drawn from the rendering of a statement of account by the plaintiff if the defendant gave timely objections to any inaccuracies found in the statement or if the defendant has satisfactorily explained the failure to so object. If you find that there has been no acknowledgment and oral promise to pay, either expressed or implied, the rules relating to an account stated simply would not apply, and you would then resolve the issue based upon the rule that in order to recover, the plaintiff must prove the correctness of the account and the liability of the defendant to pay it. Lawson v. Dixie Feed and Seed Company Inc., 112 Ga. App. 562 (1965) (Note: For rules concerning Statute of Limitation on Open Accounts, see O.C.G.A. §9-325; for special rule on Limitations Concerning Mutual Accounts, see O.C.G.A. §9-3-7.)