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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q22-Q27):

NEW QUESTION # 22
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. 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.
C. Manually create one valuation unit for the normal goods subinventories and one valuation unit for the returned goods subinventory.
D. 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."
E. Manually create one cost profile for the normal goods subinventories and one cost profile for the returned goods subinventory.

Answer: D

Explanation:
Reference:

NEW QUESTION # 23
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 where the accounting rules override the method rule set
C. Rule sets not associated with any chart of accounts
D. Rule sets that have a mapping set to convert the accounts
E. Rule sets that use the same chart of accounts

Answer: C,E

Explanation:
Reference:

NEW QUESTION # 24
Which two outcomes can happen in create accounting when an account combination returned is end dated?

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

Answer: A,B

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

NEW QUESTION # 25
Trade events for physical shipments are interfaced into the Cost Accounting subledger from which module?

A. Financial Orchestration
B. Order Management
C. Inventory
D. Shipping
E. Purchasing

Answer: A

Explanation:
Reference:

NEW QUESTION # 26
You are establishing the cost for a make assembly. When we run Cost Rollup, it is not rolling up and the Assembly shows "0" cost. However, item costs are available for child (buy) components. In the review work order cost, we are able to see child components costs, but not the rollup cost of the assembly.
Identify two reasons this happened.

A. The Work Definition is incomplete.
B. The item has no on-hand inventory.
C. The assembly item is marked as Perpetual Average costed.
D. Burdens have not been established for the item
E. Outstanding purchase orders have not been received.

Answer: A,C

Explanation:
Reference:

NEW QUESTION # 27
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