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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q19-Q24):

NEW QUESTION # 19
Which three predefined areas can you review on the Overview page of Cost Accounting? (Choose three.)

A. Work Order Costs
B. Purchase Variance Summary
C. Cost Processing
D. Item Costs
E. Journal Entries
F. Inventory Valuation

Answer: A,B,F

Explanation:
Reference:

NEW QUESTION # 20
What are three cost method choices that are available in Cost Accounting?

A. Perpetual average cost
B. Actual cost (FIFO or First In First Out)
C. Standard cost
D. Periodic average cost
E. Period end average cost
F. Actual cost (LIFO or Last In First Out)

Answer: A,B,F

Explanation:
Reference:

NEW QUESTION # 21
Trade events for physical shipments are interfaced into the Cost Accounting subledger from which module?

A. Purchasing
B. Inventory
C. Order Management
D. Financial Orchestration
E. Shipping

Answer: D

Explanation:
Reference:

NEW QUESTION # 22
Which four statements describe what is unique about Cost Accounting for items received into inventory as consigned?

A. Consigned items cannot appear on inventory reports with information about the eventual value of the consigned item.
B. A consumption can automatically trigger a momentary ownership transaction before the consumption transaction.
C. There is no difference between owned inventory and consigned inventory.
D. The liability for a consigned item occurs when there is an ownership event.
E. Consigned items can appear on inventory reports with information about the eventual value of the consigned item
F. The quantity is tracked in inventory but not as an asset until there is an ownership event

Answer: A,C,D,E

Explanation:
Reference:

NEW QUESTION # 23
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. Add the subledger journal entry rule sets to the Manage Accounting Methods task.
B. Run the "Activate Subledger Journal Entry Rule Set Assignments" process.
C. Add the subledger journal entry rule sets to the Manage Journal Entry Rule Set task.
D. Run the "Activate Accounting Methods" process.
E. Validate the subledger journal entry rule sets using Validate Journal Entry Rule Set.

Answer: A,B

NEW QUESTION # 24
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