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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q20-Q25):

NEW QUESTION # 20
Which four predefined costing reports can you use to gather information to review inventory value? (Choose four.)

A. In-transit Valuation Report
B. Layer Inventory Valuation Report
C. Cost Accounting Valuation Report
D. COGS and Revenue Matching Report
E. Costing Account Balances Report
F. Inventory Valuation Report
G. Work in Process Inventory Valuation Report

Answer: A,B,E,F

Explanation:
Reference:

NEW QUESTION # 21
What are three cost method choices that are available in Cost Accounting?

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

Answer: A,B,F

Explanation:
Reference:

NEW QUESTION # 22
You are explaining the characteristics of a "profit in inventory" cost element to a client. Which three statements describe true characteristics of this cost element?

A. It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in the same business unit.
B. It can help you with consolidated financial reporting.
C. It can help you understand true margins and value added by internal business units through the internal supply chain.
D. It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in different business units.
E. It is only used when you do not need to maintain an arm's length relationship.

Answer: B,C,D

Explanation:
Reference:

NEW QUESTION # 23
The process to map the AP invoices to the trade operation charges has completed. Which entity did the application use to do this?

A. Material Receipts
B. PreReference Types
C. Routes
D. Charge Names
E. Trade Operation Template

Answer: B

Explanation:
Reference:

NEW QUESTION # 24
Identify four processors available in the cost processor.

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

Answer: B,C,E,F

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

NEW QUESTION # 25
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