Pass Guaranteed Quiz 2026 Professional Oracle 1Z0-1074-26: Frenquent Oracle Cost Management Cloud 2026 Implementation Professional Update

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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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

NEW QUESTION # 20
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 different business units.
B. It is only used when you do not need to maintain an arm's length relationship.
C. It can help you with consolidated financial reporting.
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 the same business unit.
E. It can help you understand true margins and value added by internal business units through the internal supply chain.

Answer: A,C,E

Explanation:
Reference:

NEW QUESTION # 21
Identify four features provided by the Review Work Order Costs UI when displaying work order

A. Variable Costs
B. Output Costs
C. Incremental Costs
D. Scrap Costs
E. Standard Cost variances
F. Input Costs

Answer: B,D,E,F

Explanation:
Reference:

NEW QUESTION # 22
If the accounting method on the Subledger Accounting method page has an assigned chart of accounts (COA), which two types of Journal entry rule sets can be used?

A. Rule sets assigned to a secondary ledger with a different COA
B. Rule sets not associated with any chart of accounts
C. Rule sets that use the same chart of accounts
D. Rule sets where the accounting rules override the method rule set
E. Rule sets that have a mapping set to convert the accounts

Answer: B,C

Explanation:
Reference:

NEW QUESTION # 23
Which two outcomes can happen in create accounting when an account combination returned is end dated?

A. Suspense accounts cannot be used.
B. The original account is stored on the journal line.
C. An alternate account will be used if provided.
D. An error will always occur.
E. The preprocessor will pre-warn about this error.

Answer: B,C

Explanation:
Reference:
https://docs.oracle.com/en/cloud/saas/financials/18b/faisl/subledger-accounting-setup.html#FAISL212668

NEW QUESTION # 24
Which two things must your customer check daily in order to ensure that all their purchase order transactions from that day have been accounted for in Receipt Accounting Distribution?

A. Review their distributions that show the debit and credit information specific to the Receipt Accounting transaction selected.
B. Review their audit receipt accrual clearing balances.
C. Review their accrual balances and clear them.
D. Review their Receipt Accounting processes that show whether any processes failed and why.
E. Review their journal entries, including their sub-ledger accounting events and class where the charges from the purchase orders are going to be charged to.

Answer: C,E

Explanation:
Reference:

NEW QUESTION # 25
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