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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Weight	Objectives
Landed Cost Management	15%	- Process landed cost transactions 1. Reconcile variances 2. Allocate charges - Configure Landed Cost 1. Define charge types and rules 2. Set up estimated vs actual costs
Receipt Accounting	20%	- Configure Receipt Accounting 1. Accrue at period end 2. Receipt accrual process - Manage Receipt Accounting transactions 1. Run period-end close 2. Analyze and reconcile accruals
Supply Chain Financial Orchestration	10%	- Monitor and troubleshoot flows 1. Track transaction status 2. Resolve exceptions - Set up orchestration flows 1. Configure financial rules 2. Define business events
Subledger Accounting	10%	- Review accounting entries 1. Validate subledger journals 2. Transfer to General Ledger - Configure accounting rules 1. Journal line definitions 2. Account derivation rules
Security and Inventory Configuration	5%	- Set up access control 1. Define roles and data security - Configure inventory costing parameters 1. Organization costing options 2. Item cost attributes
Standard Cost Management	15%	- Define and maintain standard costs 1. Create cost scenarios 2. Update and publish standard costs - Analyze standard cost variances 1. Usage and rate variances 2. Purchase price variance
Cost Accounting	25%	- Process and analyze costs 1. Run cost processor 2. Period-end valuation and close 3. Review cost distributions - Set up Cost Accounting 1. Configure cost components and elements 2. Define cost methods 3. Set up cost profiles

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q66-Q71):

NEW QUESTION # 66
A manager has decided to close the period by not allowing any new transactions, except for corrections and adjustments, which can happen any time before the period is closed permanently.
Which cost period status will allow the system to perform the transaction?

A. Close Pending
B. Open
C. Never Opened
D. Closed
E. Permanently Closed

Answer: D

Explanation:
Reference:

NEW QUESTION # 67
After "Cost Accounting Processor" has processed the physical inventory classification of transactions which transaction types will it process next?

A. Adjustments
B. In-transit
C. Overhead
D. Retro-reprice
E. Cost of Goods Sold

Answer: B

Explanation:
Cost Accounting Processor processes is consisted of Physical inventory transactions andTrade transactions. Trade Accounting Processor to process all in-transit transactions.
Reference:

NEW QUESTION # 68
Which two statements are true about Cost Accounting books? (Choose two.)

A. A cost organization has one book that posts to the primary ledger.
B. Secondary books can post accounting entries into any ledger, including the primary ledger or any secondary ledger.
C. Every cost organization must use different book names; they cannot be shared.
D. A cost organization can use secondary books to perform Cost Accounting for different purposes such as currencies, regulatory reporting, or management reporting.

Answer: A,D

Explanation:
Reference:

NEW QUESTION # 69
Identify the four types of cost adjustments.

A. A change to a requisition after the purchase order has been created will create a cost adjustment. D. A revenue recognition event, which in turn triggers a cost of goods sold recognition event, can cause a cost adjustment.
B. A retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.
C. When a supplier invoice is processed in accounts payable, it can cause an adjustment to the inventory value and the cost of goods sold if the amounts processed for payment are different from the estimated amount on the purchaseorder.
D. A standard cost update will create an inventory value adjustment.
E. Authorized users can manually create cost adjustments.

Answer: B,C,D,E

NEW QUESTION # 70
Identify four processors available in the cost processor.

A. Cost Reports Processor
B. Receipt Processor
C. Costing Period Processor
D. Cost Accounting Processor
E. Cost of Goods Sold Processor
F. Cost Distribution Processor

Answer: A,D,E,F

Explanation:
Reference:
https://docs.oracle.com/en/cloud/saas/supply-chain-management/r13-update17d/fapma/manage-cost-accounting.html#FAPMA146491

NEW QUESTION # 71
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