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Oracle 1Z0-1059-26 Exam Syllabus Topics:

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

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q25-Q30):

NEW QUESTION # 25
What are two major changes when comparing the new revenue recognition guidance under ASC 606 and IFRS 15 versus the old standard?

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

Answer: B,D

NEW QUESTION # 26
When is it required to populate the number of periods and percentage of revenue (seen in the image below) while defining a revenue scheduling rule?

A. when Context Values are populated
B. when it is a business requirement
C. when the Deferred Revenue box is checked
D. when the Type is Fixed or Variable

Answer: D

NEW QUESTION # 27
When is it required to populate a value for Performance Satisfaction Plan In a Source Document Type?

A. when the Satisfaction Measurement Model is set to Period
B. when the Satisfaction Measurement Model is set to Quantity
C. when the Satisfaction Measurement Model is set to Amount
D. when the Satisfaction Measurement Model Is set to Percentage

Answer: A

NEW QUESTION # 28
Which configuration component is Source Document Type NOT connected to?

A. Performance Obligation Identification Rules
B. Performance Obligation Template
C. Revenue Price Profile
D. Contract Identification Rules
E. Revenue Management System Options

Answer: C

NEW QUESTION # 29
Which, when transferred to a customer, allows you to recognize revenue?

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

Answer: D

NEW QUESTION # 30
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