WGU D439 – BUSINESS LAW FOR ACCOUNTANTS | OBJECTIVE ASSESSMENT (OA) | QUESTIONS AND ANSWERS | 2026 UPDATE | WITH COMPLETE SOLUTION

WGU D439 – BUSINESS LAW FOR ACCOUNTANTS |
OBJECTIVE ASSESSMENT (OA) | QUESTIONS AND
ANSWERS | 2026 UPDATE | WITH COMPLETE
SOLUTION




🕒 WGU D439 – Business Law for Accountants

Timed Mock Objective Assessment (OA)

Time Limit: 90 minutes
Total Questions: 60
Passing Target: ~70%
Question Types: Scenario-based, application, conceptual
Instructions: Choose the best answer for each question.



SECTION 1: Legal System & Sources of Law (Q1–Q8)
1. Which source of law is created by judicial decisions?
A. Statutory law
B. Administrative law
C. Common law
D. Constitutional law
✅ Answer: C


2. Which law has the highest authority in the United States?
A. Federal statutes
B. State constitutions
C. U.S. Constitution
D. Administrative regulations
✅ Answer: C

, 3. A conflict between federal and state law is resolved using:
A. Stare decisis
B. Supremacy Clause
C. Due process
D. Judicial review
✅ Answer: B


4. Which court would most likely hear a contract dispute between citizens of
different states involving $500,000?
A. State small claims court
B. State trial court
C. Federal district court
D. U.S. Supreme Court
✅ Answer: C


5. Which legal principle requires courts to follow precedent?
A. Judicial review
B. Due process
C. Stare decisis
D. Substantive law
✅ Answer: C


6. Which type of law governs relationships between private parties?
A. Criminal
B. Public
C. Procedural
D. Civil
✅ Answer: D


7. Which court has original jurisdiction in most cases?
A. Appellate court
B. Supreme Court