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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Cost Management Overview	- Costing methods and principles - Cost accounting concepts in Oracle Cloud
Topic 2: Setup and Configuration	- Cost organization and cost book setup - Inventory valuation and accounting setup - Subledger accounting configuration
Topic 3: Cost Processing	- Resource and overhead costing - Material cost accounting - Cost distribution and adjustments
Topic 4: Integration with Oracle Cloud Applications	- Integration with Inventory and Manufacturing - Integration with Financials and Subledger Accounting
Topic 5: Cost Analysis and Reporting	- Cost reports and inquiries - Cost reconciliation and variance analysis

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q73-Q78):

NEW QUESTION # 73
Identify the four types of cost adjustments.

A. A change to a requisition after the purchase order has been created will create a cost adjustment. D. A revenue recognition event, which in turn triggers a cost of goods sold recognition event, can cause a cost adjustment.
B. When a supplier invoice is processed in accounts payable, it can cause an adjustment to the inventory value and the cost of goods sold if the amounts processed for payment are different from the estimated amount on the purchaseorder.
C. A retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.
D. A standard cost update will create an inventory value adjustment.
E. Authorized users can manually create cost adjustments.

Answer: B,C,D,E

NEW QUESTION # 74
Identify four processors available in the cost processor.

A. Cost of Goods Sold Processor
B. Receipt Processor
C. Cost Reports Processor
D. Cost Distribution Processor
E. Cost Accounting Processor
F. Costing Period Processor

Answer: A,C,D,E

Explanation:
Reference:
https://docs.oracle.com/en/cloud/saas/supply-chain-management/r13-update17d/fapma/manage-cost-accounting.html#FAPMA146491

NEW QUESTION # 75
Which two types of costs are included in the cost of contract manufactured items?

A. Manufacturer will charge to make the outputs and would normally be enough to cover their costs and include a fair profit.
B. The cost of resources consumed at the OEM's factory
C. The cost of items that the original equipment manufacturer (OEM) owns and has provided to the contract manufacturer for use in the process of making the output Items
D. The cost of Items that the contract manufacturer had to purchase to perform the contract manufacturing service, and the cost of resources used by the contract manufacturer
E. The cost of the contract manufacturing service Item. This is the price that the contract

Answer: C,D

Explanation:
Reference:

NEW QUESTION # 76
You have made some changes to your subledger accounting setups for Costing and want to verify that the journal entries are showing up correctly.
How can you generate a report that allows you to see the subledger journal entries for transactions without actually transferring to the General Ledger?

A. Run the Create Cost Accounting Distribution process with the following parameters:
B. Run the Create Accounting for Costing process with the following parameters:
C. Run the Create Accounting for Costing process with the following parameters:
D. Run the Create Cost Accounting Distribution process with the following parameters:
E. Run the Transfer Transactions from Inventory to Costing process with the following parameters:

Answer: B

Explanation:
Reference:

NEW QUESTION # 77
Which two rules determine whether a condition has been met for accounting rules?

A. When the condition is met, the rule associated with that priority is used.
B. After all conditions are tested, the final resulting value is used.
C. The conditions are evaluated in the sequence they are defined in the accounting rule.
D. Priorities determine the order in which accounting rule conditions are examined.
E. Use parenthesis to control the order of the condition evaluation.

Answer: A,D

Explanation:
Reference:

NEW QUESTION # 78
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