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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Weight	Objectives
Receipt Accounting	20%	- Configure Receipt Accounting 1. Accrue at period end 2. Receipt accrual process - Manage Receipt Accounting transactions 1. Analyze and reconcile accruals 2. Run period-end close
Supply Chain Financial Orchestration	10%	- Monitor and troubleshoot flows 1. Track transaction status 2. Resolve exceptions - Set up orchestration flows 1. Configure financial rules 2. Define business events
Standard Cost Management	15%	- Define and maintain standard costs 1. Update and publish standard costs 2. Create cost scenarios - Analyze standard cost variances 1. Usage and rate variances 2. Purchase price variance
Landed Cost Management	15%	- Configure Landed Cost 1. Define charge types and rules 2. Set up estimated vs actual costs - Process landed cost transactions 1. Allocate charges 2. Reconcile variances
Cost Accounting	25%	- Set up Cost Accounting 1. Define cost methods 2. Configure cost components and elements 3. Set up cost profiles - Process and analyze costs 1. Review cost distributions 2. Period-end valuation and close 3. Run cost processor
Subledger Accounting	10%	- Configure accounting rules 1. Account derivation rules 2. Journal line definitions - Review accounting entries 1. Transfer to General Ledger 2. Validate subledger journals
Security and Inventory Configuration	5%	- Set up access control 1. Define roles and data security - Configure inventory costing parameters 1. Organization costing options 2. Item cost attributes

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q36-Q41):

NEW QUESTION # 36
Which statement is true regarding the cost cutoff date in Cost Accounting?

A. Transactions with a transaction date after the cost cutoff date will not be processed. These transactions will never be processed in any subsequent cost processor run.
B. It only affects whether or not you can process a cost adjustment.
C. Transactions with a transaction date after the cost cutoff date will not be processed until the cost cutoff date is changed to a date that is later than the transaction date.
D. Transactions with a transaction date before the cost cutoff date will not be processed until the cost cutoff date is changed to a date that is before the transaction date.

Answer: C

Explanation:
Reference:

NEW QUESTION # 37
Identify three Landed Cost Management tasks.

A. Manage Cost Scenarios
B. Review Journal Entries
C. Perform Allocations
D. Capture Charges
E. View Rolled Up Costs
F. Create Accounting

Answer: C,D,F

Explanation:
Reference:
https://docs.oracle.com/en/cloud/saas/supply-chain-management/18b/faims/implementing-landed-cost-management.html#FAIMS1854624

NEW QUESTION # 38
You have configured your expense items to accrue at receipt. You have created a few purchase orders and want to verify that the supplier invoices have been created.
Which accounting entries signal this process has taken place?

A. Debit Accrued Liability, Credit Accounts Payable
B. Debit Charge Account (expense or inventory), Credit Receiving Inspection
C. Debit Expense, Credit Receiving Inspection
D. Debit Expense, Credit Expense Accrual
E. Debit Receiving Inspection, Credit Accrued Liability

Answer: B

Explanation:
Reference:

NEW QUESTION # 39
Identify two characteristics of an expense pool. (Choose two.)

A. It is used only for analyzing gross margins on noninventory sales of services.
B. It helps you analyze under-absorption and over-absorption of expenses that you want to capitalize onto the balance sheet as inventory value.
C. You can define the name of your expense pool, but you cannot define more than one.
D. It is a user-defined entity that represents a grouping of expenses that you want to absorb with resource and overhead rates.

Answer: B,D

Explanation:
Reference:

NEW QUESTION # 40
Your client wants their expense items to be accrued at receipt. Which two configurations support this requirement?

A. Configure Procurement Business Function > Select the business unit > Set Select Receipt Close Point to Accrue at At Receipt.
B. Product Information Management > Search and select item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "No".
C. Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to At Receipt.
D. Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to Period End.
E. Configure Procurement Business Function > Select the business unit > Set Select Receipt Close Point to Accrue at Period End.
F. Product Information Management > Search and select the expense item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "Yes".

Answer: B,C

Explanation:
Reference:

NEW QUESTION # 41
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