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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Cost Accounting and Distribution	- Subledger accounting integration - Cost accounting distributions
Topic 2: Setup and Configuration	- Cost organizations and cost profiles setup - Cost methods and valuation structures - Cost component definitions and mappings
Topic 3: Inventory and Costing Processes	- Work in process (WIP) cost flows - Receipt accounting and cost updates - Inventory transactions cost processing
Topic 4: Troubleshooting and Best Practices	- Performance and reconciliation best practices - Common configuration issues
Topic 5: Cost Management Cloud Overview	- Application architecture and key components - Cost accounting fundamentals in Oracle Cloud
Topic 6: Period Close and Reporting	- Cost reports and reconciliation - Cost period close process

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q27-Q32):

NEW QUESTION # 27
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 can help you with consolidated financial reporting.
B. It can help you understand true margins and value added by internal business units through the internal supply chain.
C. It is only used when you do not need to maintain an arm's length relationship.
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 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.

Answer: A,B,D

Explanation:
Reference:

NEW QUESTION # 28
Identify two ways that standard cost is calculated.

A. The roll-up calculation can be performed to update standard costs for Cost Accounting purposes
B. The standard cost of the configured item is based on the purchase order price quoted by the
C. The standard cost is the sum of the cost of the selected option items.
D. The cost of a configured item is calculated based on the work definition of the model item.
E. Users must manually enter the cost of each configured item; the calculation is not automated.

Answer: A,C

Explanation:
Reference:

NEW QUESTION # 29
Which two rules determine whether a condition has been met for accounting rules?

A. When the condition is met, the rule associated with that priority is used.
B. The conditions are evaluated in the sequence they are defined in the accounting rule.
C. Priorities determine the order in which accounting rule conditions are examined.
D. Use parenthesis to control the order of the condition evaluation.
E. After all conditions are tested, the final resulting value is used.

Answer: A,C

Explanation:
Reference:

NEW QUESTION # 30
Your client uses actual costing and needs to cost to the subinventory level. They have a few subinventories that hold normal goods and one subinventory that holds returned goods. They want their normal goods subinventories to be costed differently from their returned goods subinventory.
Which cost policy supports this requirement?

A. Create a separate cost organization for the normal goods subinventories and one cost organization for the returned goods subinventory.
B. Manually create one valuation unit for the normal goods subinventories and one valuation unit for the returned goods subinventory.
C. EnaWe the inventory organization that holds the subinventories to be costed to the subinventory level by changing the organization parameter field from "Costing Level" to "Subinventory."
D. Manually create one cost profile for the normal goods subinventories and one cost profile for the returned goods subinventory.
E. Create a separate cost book for the normal goods subinventories and one cost book for the returned goods subinventory Add both cost books to the same cost organization.

Answer: C

Explanation:
Reference:

NEW QUESTION # 31
Select the two valid relationships between subledger components.

A. The accounting method holds the accounting rules by Event Class and Event Type.
B. The journal lines hold the journal entry rule sets.
C. Journal entry rule sets hold journal rules and accounting rules.
D. The accounting method groups journal entry rule sets by Event Class and Event Type.
E. Journal entry rules are used to hold accounting rules.

Answer: C,E

Explanation:
Reference:
https://docs.oracle.com/cd/E51367_01/financialsop_gs/FAISL/F1456683AN11328.htm

NEW QUESTION # 32
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