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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Section	Objectives
Integration and Reporting	- Reporting and analytics 1. Revenue dashboards and reports 2. Period close reporting - Integration with Oracle Cloud ERP 1. Source systems data ingestion 2. Subledger accounting integration
Implementation and Configuration	- Setup and functional configuration 1. Revenue management setup tasks 2. Source document and transaction mapping - Pricing and allocation rules 1. Revenue allocation rules setup 2. Standalone selling price (SSP) configuration
Revenue Management Cloud Service Fundamentals	- Core concepts of Revenue Management Cloud 1. Revenue lifecycle and recognition principles 2. Subscription and contract revenue concepts - Revenue standards overview 1. IFRS 15 / ASC 606 principles 2. Performance obligations identification
Revenue Recognition Processing	- Contract processing 1. Contract modification handling 2. Performance obligation fulfillment - Revenue recognition events 1. Revenue scheduling and accounting entries 2. Revenue adjustments and reallocation

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q80-Q85):

NEW QUESTION # 80
Which setup component Is NOT connected to a Revenue Price Profile?

A. Pricing Dimension Segments
B. Source Document Types
C. Contract Identification Rules
D. Items

Answer: B

NEW QUESTION # 81
What are two major changes when comparing the new revenue recognition guidance under ASC 606 and IFRS 15 versus the old standard?

A. Pricing estimates cannot be used In the absence of pricing data.
B. Expected consideration value is applicable to all industries.
C. Revenue and performance obligation liabilities are not dependent on billing.
D. Revenue can be recognized for performance obligations only using the "Point in Time" approach.

Answer: A,B

NEW QUESTION # 82
Which is the correct definition of the Performance Obligation Liability on the balance sheet, replacing the Deferred Revenue liability?

A. Unearned Revenue
B. your debt to customers for goods and services you are obliged to deliver to them by either party acting less your right to invoice them for those goods and services once delivered
C. your invoiced goods and services less those goods and services that you have not yet delivered
D. your debt to customers for goods and services you are obliged to deliver to them by either party acting

Answer: D

NEW QUESTION # 83
What is a Performance Obligation?

A. a product code or SKU
B. a promise to a customer on which either party has acted
C. a combination of customer type and product code
D. a promise to a customer

Answer: D

Explanation:
https://docs.oracle.com/cloud/farel12/financialscs_gs/FAIRP/FAIRP2288193.htm#FAIRP2456627

NEW QUESTION # 84
A furniture store is running a promotion for a toaster with the purchase of a sofa or chair set. Data about the free toaster is not captured in any upstream application.
How should you handle this scenario In Revenue Management?

A. Create the performance obligation for the toaster manually.
B. Define an Implied Performance Obligation Template to automatically add a performance obligation for the toaster.
C. Define an adhoc rule in the Revenue Price Profile to include the toaster.
D. Ignore the performance obligation for the toaster because it was free of cost to the customer.

Answer: B

NEW QUESTION # 85
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