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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Cost Processing	- Resource and overhead costing - Material cost accounting - Cost distribution and adjustments
Topic 2: Setup and Configuration	- Subledger accounting configuration - Inventory valuation and accounting setup - Cost organization and cost book setup
Topic 3: Cost Analysis and Reporting	- Cost reconciliation and variance analysis - Cost reports and inquiries
Topic 4: Cost Management Overview	- Cost accounting concepts in Oracle Cloud - Costing methods and principles
Topic 5: Integration with Oracle Cloud Applications	- Integration with Inventory and Manufacturing - Integration with Financials and Subledger Accounting

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q75-Q80):

NEW QUESTION # 75
Select two ways to define the standard cost for an item from the Cost Accounting work area.

A. Import standard costs from receipt layers.
B. Manage the Standard Cost task.
C. Manage the Item Cost task.
D. Create Standard Cost in a spreadsheet.

Answer: B,D

Explanation:
:

NEW QUESTION # 76
Identify two characteristics of Landed Cost charge names.

A. Charge names cannot be used to tie an invoice to a trade operation.
B. Charge names cannot be associated with a PO schedule.
C. You can modify a charge name until it is associated with a trade operation.
D. Duty is a seeded charge name for Landed Cost.
E. You can use multiple currencies within a trade operation for the same charge name on different lines.

Answer: C,E

Explanation:
Reference:

NEW QUESTION # 77
Your client would like to accrue expense items at period end. What subledger journal entry rule set must be created in order for the expense accrual Journal entries to be successfully generated?

A. Event Class: Purchase Order Price Adjustment Event Type: Period End Accrual
B. Event Class: Expense Accrual Event Type: Expense Accrual
C. Event Class: Expense Accrual Event Type: Period End Accrual
D. Event Class: Period End Accrual Event Type: Period End Accrual
E. Event Class: Purchase Order Price Adjustment Event Type: Expense Accrual

Answer: D

Explanation:
Reference:

NEW QUESTION # 78
Which two rules determine whether a condition has been met for accounting rules?

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

Answer: D,E

Explanation:
Reference:

NEW QUESTION # 79
Which two statements are true about Cost Accounting books? (Choose two.)

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

Answer: A,C

Explanation:
Reference:

NEW QUESTION # 80
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