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Oracle 1Z0-1054-26 Exam Syllabus Topics:

Section	Weight	Objectives
Implementing and Managing Journals	20%	- Key features and capabilities of journal processing - Journal configuration
Implementing Enterprise and Financial Reporting Structures	15%	- Key features and capabilities of Enterprise and Financial Reporting Structures 1. Chart of Accounts design - Configuration of Financial Reporting Structures
Enabling Redwood Capabilities	2%	- Enable Redwood capabilities and understand configuration impacts
Leveraging AI/ML/Mobile and Automation Features	3%	- Use AI/ML/mobile and automation features for process efficiency
Processing Intercompany	15%	- Intercompany transaction configuration - Intercompany transaction processing and reconciliation
Implementing Ledgers	15%	- Ledger configuration
Configuring Financial Reports	15%	- Financial reporting options - Financial report and analysis creation 1. General Accounting infolets
Performing Period Close	15%	- Period Close configuration - Period Close process overview

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Oracle Fusion Cloud Financials: General Ledger 2026 Implementation Professional Sample Questions (Q136-Q141):

NEW QUESTION # 136
You have set up asupporting reference with balancesto capturerevenue by account manager.
Which option should you use to view thesupporting reference balances?

A. A SmartView analysis
B. An Account Group
C. General Ledger inquiries and reports
D. An OTBI analysis

Answer: D

NEW QUESTION # 137
What are two uses of theColumn FlatteningandRow Flatteningfeatures?

A. Create additional versions of a tree.
B. Verify correctness of trees.
C. Set the status of a tree to active.
D. Optimize parent/child relationships.
E. View information for runtime performance.

Answer: D,E

NEW QUESTION # 138
You have configured Transaction Account Definition rules to automatically populate the Provider and Receiver distributions for your intercompany transactions. However, while testing, you find there are no distributions created.
What is the reason for this?

A. Transaction Account Definition is not assigned to the Intercompany Organization.
B. Transaction Account Definition is not assigned to the ledger.
C. Transaction Account Definition is not selected in System Options.
D. Transaction Account Definition is not assigned to the transaction type.

Answer: B

Explanation:
Transaction Account Definition rules are used to derive provider and receiver distributions for intercompany transactions. However, the rules must be assigned where the accounting engine can apply them during intercompany processing. If the Transaction Account Definition is configured but not assigned to the ledger, the system has no active rule context for that ledger and therefore cannot generate the expected distributions. Assigning it only to an intercompany organization or relying on system options would not activate the rule correctly for ledger accounting. The symptom in the question is that no distributions are created at all, which points to a missing ledger assignment. Oracle intercompany balancing documentation explains that provider and receiver accounting is generated through configured intercompany accounting rules applied in the General Ledger accounting context.

NEW QUESTION # 139
Your fiscal authority requires all journals to have a sequential number assigned when the accounting period is closed.
Which sequencing option should you use to achieve gapless sequence numbers for posted journal entries in chronological order?

A. Accounting Sequencing
B. Reporting Sequencing
C. Document Sequencing
D. Ledger Sequencing

Answer: B

Explanation:
Reporting Sequencing is used when a fiscal authority requires gapless, chronological sequencing for posted journals at period close. Accounting sequences are generally assigned when journals are posted or when subledger accounting is created, but reporting sequences are specifically designed for statutory reporting requirements that demand final gapless ordering after the accounting period is closed.
Document sequencing applies more broadly to source documents and transactions, not this specific General Ledger period-close sequencing requirement. Ledger Sequencing is not the correct Oracle sequencing option for this scenario. Oracle documentation distinguishes accounting sequences from reporting sequences and explains that reporting sequences provide gapless chronological numbering when the General Ledger period is closed.

NEW QUESTION # 140
Users with the General Accountant job role have reported that they are unable to access the UK Ledger. They require read/write access to the full ledger. The accounting configuration completed successfully.
What should you do to allow access to the ledger?

A. Assign the General Accounting Manager role to those users.
B. Create a data access set that allows access to the UK Ledger.
C. Assign the security context value of UK Ledger to the user/role combination.
D. Assign the UK reference set to the user/role combination.

Answer: B

Explanation:
Data access sets are collections of ledgers that define the data security for users who access General Ledger.
Users can only access the ledgers that are assigned to them through data access sets. To allow users with the General Accountant job role to access the UK Ledger, you need to create a data access set that includes the UK Ledger and assign it to the user/role combination. You also need to specify the access privilege for the data access set, which can be Full Ledger, Both Read and Write, or Read Only. In this case, you need to select Both Read and Write to allow read/write access to the full ledger. References:
Implement General Ledger
GL_ACCESS_SET_LEDGERS
The Default Data Access Set
Overview of General Ledger Security

NEW QUESTION # 141
......

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