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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Cost Accounting and Distribution	- Subledger accounting integration - Cost accounting distributions
Topic 2: Cost Management Cloud Overview	- Application architecture and key components - Cost accounting fundamentals in Oracle Cloud
Topic 3: Troubleshooting and Best Practices	- Performance and reconciliation best practices - Common configuration issues
Topic 4: Setup and Configuration	- Cost organizations and cost profiles setup - Cost component definitions and mappings - Cost methods and valuation structures
Topic 5: Inventory and Costing Processes	- Work in process (WIP) cost flows - Receipt accounting and cost updates - Inventory transactions cost processing
Topic 6: Period Close and Reporting	- Cost reports and reconciliation - Cost period close process

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

NEW QUESTION # 16
Identify two characteristics of an expense pool. (Choose two.)

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

Answer: A,C

Explanation:
Reference:

NEW QUESTION # 17
Identify four features provided by the Review Work Order Costs UI when displaying work order

A. Input Costs
B. Incremental Costs
C. Scrap Costs
D. Standard Cost variances
E. Output Costs
F. Variable Costs

Answer: A,C,D,E

Explanation:
Reference:

NEW QUESTION # 18
Your client wants their expense items to be accrued at receipt. Which two configurations support this requirement?

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

Answer: A,D

Explanation:
Reference:

NEW QUESTION # 19
You have finished creating your sub ledger journal entry rule sets and see that they are still in the incomplete status. Which two steps will ensure that the journal entries are generated?

A. Validate the subledger journal entry rule sets using Validate Journal Entry Rule Set.
B. Add the subledger journal entry rule sets to the Manage Journal Entry Rule Set task.
C. Run the "Activate Accounting Methods" process.
D. Run the "Activate Subledger Journal Entry Rule Set Assignments" process.
E. Add the subledger journal entry rule sets to the Manage Accounting Methods task.

Answer: D,E

NEW QUESTION # 20
Which two types of costs are included in the cost of contract manufactured items?

A. The cost of the contract manufacturing service Item. This is the price that the contract
B. 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
C. The cost of resources consumed at the OEM's factory
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. Manufacturer will charge to make the outputs and would normally be enough to cover their costs and include a fair profit.

Answer: B,D

Explanation:
Reference:

NEW QUESTION # 21
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