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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Revenue Recognition and Accounting Rules	26%	- Define and manage revenue recognition rules and schedules - Understand and apply ASC 606 / IFRS 15 standards - Manage allocation and measurement of transaction prices - Configure accounting configurations, journal entries, and accounting methods
Topic 2: Revenue Reporting and Analytics	22%	- Monitor and reconcile revenue balances and accounting data - Build analyses, dashboards, and infolets for revenue data - Generate standard and custom revenue reports - Use Oracle Transactional Business Intelligence (OTBI) for revenue reporting
Topic 3: Revenue Management Implementation and Setup	28%	- Set up standalone pricing and pricing dimension structures - Define system options, parameters, and reference data - Configure Revenue Management application components - Configure integration with Oracle Financials Cloud and other modules
Topic 4: Revenue Contracts and Performance Obligations	24%	- Create and manage revenue contracts and contract modifications - Allocate transaction price to performance obligations - Identify and define performance obligations and distinct goods/services - Handle contract assets, liabilities, and billing events

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q53-Q58):

NEW QUESTION # 53
Which is the correct definition of the Performance Obligation Liability on the balance sheet, replacing the Deferred Revenue liability?

A. Unearned Revenue
B. your debt to customers for goods and services you are obliged to deliver to them by either party acting less your right to invoice them for those goods and services once delivered
C. your invoiced goods and services less those goods and services that you have not yet delivered
D. your debt to customers for goods and services you are obliged to deliver to them by either party acting

Answer: D

NEW QUESTION # 54
A corporation does not have reliable historical Standalone Selling Prices stored In Its source systems. What option is available to help the corporation in this scenario?

A. Navigate to the "Manage Revenue Price Profiles" page and enter estimated prices manually in the browser user interface.
B. Navigate to the "Manage Revenue Price Profiles" page and download spreadsheet template to enter estimated prices manually.
C. Load estimated prices to table VRM_SOURCE_DOCUMENTS using SQL script.
D. Run the Calculate Observed Standalone Selling Prices program to derive prices.

Answer: D

Explanation:
https://docs.oracle.com/cloud/farel12/financialscs_gs/OEDMF/VRM_CUSTOMER_CONTRACT_HEADERS_tbl.htm

NEW QUESTION # 55
Which statement does NOT describe how revenue is handled under the latest standards under ASC 606 and IFRS 15?

A. You book the invoiced amount to the P&L when you meet the regulatory definition by Industry.
B. Liability is a list of goods and services you actually owe to the customers for future satisfaction via transfer.
C. You accrue for goods and services that you owe to customers because either you or they have relied on the contract. You no longer defer revenue.
D. You calculate the liability at inception and book it when either party acts. An Act could be shipping or invoicing.
E. You value the accrual at estimated consideration and it is a monetary debt.

Answer: C

NEW QUESTION # 56
Given It Is critical to capture common link values In one or more attributes on the source document lines in order to build effective Performance Obligation Identification Rules, how many User Extensible Fields does Revenue Management provide to facilitate the capture of this data?

A. 50 User Extensible Fields
B. 60 User Extensible Fields
C. 90 User Extensible Fields
D. 10 User Extensible Fields

Answer: D

NEW QUESTION # 57
Why Is Satisfaction Method a key element of a Performance Obligation?

A. because it calculates the percentage of Total Transaction Price allocated to date
B. because it determines whether revenue for a good or service is recognized Over Time or Point in Time
C. because it calculates the amount of Total Transaction Price allocated to date
D. because it specifies whether revenue has been fully or partially recognized for a good or service

Answer: B

NEW QUESTION # 58
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