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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q21-Q26):

NEW QUESTION # 21
Identify the four types of cost adjustments.

A. Authorized users can manually create cost adjustments.
B. A change to a requisition after the purchase order has been created will create a cost adjustment. D. A revenue recognition event, which in turn triggers a cost of goods sold recognition event, can cause a cost adjustment.
C. A retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.
D. When a supplier invoice is processed in accounts payable, it can cause an adjustment to the inventory value and the cost of goods sold if the amounts processed for payment are different from the estimated amount on the purchaseorder.
E. A standard cost update will create an inventory value adjustment.

Answer: A,C,D,E

NEW QUESTION # 22
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. Create Standard Cost in a spreadsheet.
C. Manage the Item Cost task.
D. Manage the Standard Cost task.

Answer: B,D

Explanation:
Reference:

NEW QUESTION # 23
Your client wants their expense items to be accrued at receipt. Which two configurations support this requirement?

A. Product Information Management > Search and select the expense item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "Yes".
B. Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to At Receipt.
C. Configure Procurement Business Function > Select the business unit > Set Select Receipt Close Point to Accrue at Period End.
D. Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to Period End.
E. Configure Procurement Business Function > Select the business unit > Set Select Receipt Close Point to Accrue at At Receipt.
F. Product Information Management > Search and select item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "No".

Answer: B,F

Explanation:
Reference:

NEW QUESTION # 24
Your client only wants to cost inventory items and third party costs. Which two modules are they required to implement to ensure this functionality?

A. Cost Accounting
B. Inventory Management
C. Receipt Accounting
D. Landed Cost Management
E. Product Model

Answer: B

Explanation:
Reference:

NEW QUESTION # 25
Which three features are included in Receipt Accounting?

A. Analyze Standard Purchase Cost Variances
B. Review Item Costs
C. Adjust Receipt Accrual Clearing Balances
D. Create Receipt Accounting Distribution
E. Review Journal Entries

Answer: C,D,E

Explanation:
Reference:
https://docs.oracle.com/en/cloud/saas/supply-chain-management/r13-update17d/faims/implementing-receipt-accounting.html#FAIMS1921270

NEW QUESTION # 26
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