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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Revenue Management Cloud Service Fundamentals	- Revenue standards overview 1. Performance obligations identification 2. IFRS 15 / ASC 606 principles - Core concepts of Revenue Management Cloud 1. Subscription and contract revenue concepts 2. Revenue lifecycle and recognition principles
Topic 2: Revenue Recognition Processing	- Revenue recognition events 1. Revenue adjustments and reallocation 2. Revenue scheduling and accounting entries - Contract processing 1. Contract modification handling 2. Performance obligation fulfillment
Topic 3: Implementation and Configuration	- Pricing and allocation rules 1. Revenue allocation rules setup 2. Standalone selling price (SSP) configuration - Setup and functional configuration 1. Revenue management setup tasks 2. Source document and transaction mapping
Topic 4: Integration and Reporting	- Integration with Oracle Cloud ERP 1. Source systems data ingestion 2. Subledger accounting integration - Reporting and analytics 1. Revenue dashboards and reports 2. Period close reporting

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q16-Q21):

NEW QUESTION # 16
Which two are incorrect statements about the Oracle Fusion Receivables Transaction Sources section in the Manage Revenue Management System Options page?

A. You can choose which Transaction Sources in Fusion Receivables integrate to Revenue
B. You can add up to 5 Transaction Sources as part of your integration with Fusion Receivables.
C. Revenue Management can only integrate to Fusion Receivables.
D. You can define date filters in order to consider only relevant data needed to comply with the

Answer: C,D

NEW QUESTION # 17
Which is NOT a predefined Accounting Class for Revenue Management?

A. Contract Liability
B. Contract Unearned Revenue
C. Contract Discount
D. Contract Asset

Answer: B

NEW QUESTION # 18
Which is a term under ASC 606 or IFRS 15?

A. transaction price
B. promise detail
C. initial performance event
D. requires complete

Answer: A

NEW QUESTION # 19
Which, when transferred to a customer, allows you to recognize revenue?

A. a performance obligation
B. promise detail
C. a shipment
D. an invoice

Answer: A

NEW QUESTION # 20
What are two major changes when comparing the new revenue recognition guidance under ASC 606 and IFRS 15 versus the old standard?

A. Expected consideration value is applicable to all industries.
B. Revenue and performance obligation liabilities are not dependent on billing.
C. Pricing estimates cannot be used In the absence of pricing data.
D. Revenue can be recognized for performance obligations only using the "Point in Time" approach.

Answer: A,C

NEW QUESTION # 21
......

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