Books 1Z0-1054-26 PDF & 1Z0-1054-26 100% Correct Answers

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Oracle 1Z0-1054-26 Exam Syllabus Topics:

Section	Objectives
Period Close and Reconciliation	- Account reconciliation and balancing - Period close process in General Ledger
Financial Reporting	- Financial Statement Generator (FSG) and reporting tools - Real-time reporting and analytics
Journal Processing	- Journal import and automation - Recurring journals and allocations - Journal creation and approval workflows
Security and Controls	- Role-based access control in General Ledger - Audit and compliance controls
General Ledger Configuration	- Chart of Accounts structure and segments - Ledger setup and accounting configuration - Accounting calendar and currency setup

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Oracle Fusion Cloud Financials: General Ledger 2026 Implementation Professional Sample Questions (Q87-Q92):

NEW QUESTION # 87
Your ledger currency is USD. At month end, you have a balance on the Accounts Payable Liability Account of 100,000 Euros, which is equivalent to 136,550 USD. This balance needs to be revalued. The month-end exchange rate for revaluation is 1 Euro = 1.3755 USD.
What two statements are true about the resulting revaluation run?

A. There is no unrealized exchange gain or loss calculated.
B. The original journal entry in Euros remains the same.
C. The original journal entry in Euros is updated.
D. You have an unrealized exchange gain recorded.
E. You have an unrealized exchange loss recorded.

Answer: B,E

Explanation:
The revaluation process is used to adjust account balances denominated in a foreign currency. Revaluation adjustments represent the difference in account balances due to changes in conversion rates between the date of the original journal and the revaluation date. These adjustments are posted through journal entries to the underlying account with the offset posted to an unrealized gain or loss account. The two statements that are true about the resulting revaluation run are:
You have an unrealized exchange loss recorded: Since the ledger currency (USD) has depreciated against the foreign currency (Euro) from the date of the original journal to the revaluation date, the account balance in USD has increased. This means that you have a loss on the

NEW QUESTION # 88
Budgetary control for accounts 5020 and 5021 has a budget of $90,000 USD each for the year 2012. The accounts also have balances on obligation of $10,000 USD for each and an expenditure of $20,000 USD for each.
A Fund of $50,000 USD is available for account 5020 only. You have run the Encumbrance Year End Carry Forward process for obligation from the last period of the year 2012 to the first period of year 2013.
Which statement is true?

A. If you have included 5020 and 5021 in the encumbrance rule, then budget balances $90,000 USD, obligation $10,000 USD, and expenditure $20,000 USD, and the funds available $50,000 USD will be carried forward.
B. If you have included 5020 and 5021 in the encumbrance rule, then only the obligation of $10,000 USD will be carried forward.
C. The Encumbrance Year End Carry Forward process will run for all the accounts to carry forward the general ledger balances.
D. If you have included 5020 and 5021 in the encumbrance rule, then budget balances $90,000 USD, obligation $10,000 USD, and expenditure $20,000 USD only will be carried forward.
E. If you have included 5020 and 5021 in the encumbrance rule, then obligation $10,000 USD and expenditure $20,000 USD only will be carried forward.

Answer: A

NEW QUESTION # 89
What is the key functionality of Smart View in Oracle Cloud Financial Reporting?

A. It is a data visualization tool that offers a library of interactive charts and graphs for financial analysis.
B. It is an Excel based add in that integrates with Oracle Essbase GL data for performing financial analysis and reporting.
C. It is a mobile application for accessing real-time financial dashboards on smartphones and tablets.

Answer: B

NEW QUESTION # 90
You are reviewing the Intercompany Reconciliation report for the current period and notice that there is a difference for the period as indicated.

What could be reason for this difference?

A. The transaction needs to be transferred to Receivables and accounted in the US ledger.
B. The transaction needs to be transferred to Receivables and accounted in the UK ledger.
C. The transaction needs to be transferred to Payables and accounted in the UK ledger.
D. The transaction needs to be transferred to Payables and accounted in the US ledger.

Answer: C

NEW QUESTION # 91
The Journal Import process pulls information from the GL Interface table to create valid, postable journal entries in General Ledger.
Which two statements are true about the Journal Import process?

A. Any error transactions from Oracle Subledgers can be easily deleted and resubmitted.
B. The process validates all your data before it creates journal entries in General Ledger.
C. FBDI can be used to upload journal entry data from external sources into General Ledger.
D. You can only validate and select to transfer journal data in the Summary mode.

Answer: B,C

NEW QUESTION # 92
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