Free PDF Quiz Oracle - 1Z0-1074-26 - Pass-Sure Latest Oracle Cost Management Cloud 2026 Implementation Professional Mock Exam

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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q77-Q82):

NEW QUESTION # 77
Identify the four types of cost adjustments.

A. 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.
B. Authorized users can manually create cost adjustments.
C. A standard cost update will create an inventory value adjustment.
D. 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.
E. A retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.

Answer: A,B,C,E

NEW QUESTION # 78
Which four statements describe what is unique about Cost Accounting for items received into inventory as consigned?

A. The quantity is tracked in inventory but not as an asset until there is an ownership event
B. A consumption can automatically trigger a momentary ownership transaction before the consumption transaction.
C. There is no difference between owned inventory and consigned inventory.
D. Consigned items cannot appear on inventory reports with information about the eventual value of the consigned item.
E. The liability for a consigned item occurs when there is an ownership event.
F. Consigned items can appear on inventory reports with information about the eventual value of the consigned item

Answer: C,D,E,F

Explanation:
Reference:

NEW QUESTION # 79
Identify four processors available in the cost processor.

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

Answer: B,C,E,F

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

NEW QUESTION # 80
Select two ways to define the standard cost for an item from the Cost Accounting work area.

A. Manage the Standard Cost task.
B. Manage the Item Cost task.
C. Import standard costs from receipt layers.
D. Create Standard Cost in a spreadsheet.

Answer: A,D

Explanation:
Reference:

NEW QUESTION # 81
Which three predefined areas can you review on the Overview page of Cost Accounting? (Choose three.)

A. Purchase Variance Summary
B. Inventory Valuation
C. Work Order Costs
D. Cost Processing
E. Item Costs
F. Journal Entries

Answer: A,B,C

Explanation:
Reference:

NEW QUESTION # 82
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