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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: Cost Analysis and Reporting	- Cost reports and inquiries - Cost reconciliation and variance analysis
Topic 3: Setup and Configuration	- Inventory valuation and accounting setup - Cost organization and cost book setup - Subledger accounting configuration
Topic 4: Cost Processing	- Cost distribution and adjustments - Resource and overhead costing - Material cost accounting
Topic 5: Integration with Oracle Cloud Applications	- Integration with Financials and Subledger Accounting - Integration with Inventory and Manufacturing

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q51-Q56):

NEW QUESTION # 51
When attempting to open costing periods, your customer is receiving the following error:
Error: You do not have the required permission. You can request that your help desk change your security settings.
What configuration needs to be done so your customer will be able to open the Cost Accounting period?

A. Create Data Access on the Accounts Payable role for the correct cost organization.
B. Create Data Access on the Accounts Payable role for the correct inventory organization.
C. Create Data Access on the Cost Accountant role for the correct inventory organization.
D. Create Data Access on the Cost Accountant role for the correct cost organization.

Answer: D

NEW QUESTION # 52
A chart of accounts (COA) must be specified on the accounting method for which two situations?

A. When using account combination rules
B. When using ledgers that have unique accounting requirements
C. Every accounting method should have a COA.
D. When account combination rules use constants
E. When using segment rules

Answer: C,E

Explanation:
Reference:

NEW QUESTION # 53
Your client wants to set up some of their items as expense items and then enable them to be accrued at period end for one of their business units.
Which two configurations will support this request?

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

Answer: B,C

Explanation:
Reference:

NEW QUESTION # 54
Select the two valid relationships between subledger components.

A. Journal entry rule sets hold journal rules and accounting rules.
B. The accounting method groups journal entry rule sets by Event Class and Event Type.
C. The accounting method holds the accounting rules by Event Class and Event Type.
D. Journal entry rules are used to hold accounting rules.
E. The journal lines hold the journal entry rule sets.

Answer: A,D

Explanation:
Reference:
https://docs.oracle.com/cd/E51367_01/financialsop_gs/FAISL/F1456683AN11328.htm

NEW QUESTION # 55
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 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. 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.

Answer: A,B,C,D

NEW QUESTION # 56
......

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