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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
Revenue Management Cloud Service Fundamentals	- Core concepts of Revenue Management Cloud 1. Subscription and contract revenue concepts 2. Revenue lifecycle and recognition principles - Revenue standards overview 1. Performance obligations identification 2. IFRS 15 / ASC 606 principles
Integration and Reporting	- Reporting and analytics 1. Revenue dashboards and reports 2. Period close reporting - Integration with Oracle Cloud ERP 1. Subledger accounting integration 2. Source systems data ingestion
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

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q62-Q67):

NEW QUESTION # 62
Which three statements describe how Revenue Management creates accounting contracts to meet the new ASC 606 / IFRS 15 revenue recognition standards?

A. by restricting users from excluding contract lines
B. by allowing manual allocation of Total Transaction Price across performance obligations
C. by only creating contracts that are source system specific
D. by grouping source document lines intro contracts for each identified customer
E. by calculating Total Transaction Price for contracts
F. by identifying and creating one or more performance obligations for a given accounting contract

Answer: B,C,D

NEW QUESTION # 63
What does a Variable Consideration require?

A. that the consideration be monetary
B. a disclosure be made to the shareholders
C. an estimate of the consideration be made at Inception, and corrections of the accrual at made at each period end until revenue Is recognized
D. an estimate of the consideration be made at inception only

Answer: D

Explanation:
https://cloud.oracle.com/opc/saas/RevMgmt/r12/wn/r12-revenue-wn.pdf (p.15)

NEW QUESTION # 64
After analyzing sales documents for your organization, you conclude that it will be appropriate to group transaction lines by customer to create contracts In Revenue Management.
Which predefined Contract Identification Rule can be used in this case?

A. Identify Customer Contract Based on Source Document
B. Identify Customer Contract Based on Source Document Line
C. Identify Customer Contract Based on Party
D. Identify Customer Contract Based on Source System

Answer: A

NEW QUESTION # 65
Given your organization's Interactions with one of Its customers:
A consultant is deployed to assist customer on 10-Sep-2017.
A Sales order is booked on 14-Sep-2017.
The Product is shipped on 15-Sep-2017.
An Invoice is issued on 20-Sep-2017.
When do you accrue the contract liability?

A. when the sales order Is booked on 14-Sep-2017
B. when the product is shipped on 15-Sep-2017
C. when the consultant is deployed to assist customer on 10-Sep-2017
D. when an invoice is issued on 20-Sep-2017

Answer: C

NEW QUESTION # 66
What is a Standalone Selling Price (SSP)?

A. the list price
B. the average of your bundled price
C. the sum of the SSPs of the components
D. the price you would use if you sold to a customer separately

Answer: D

NEW QUESTION # 67
......

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