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Oracle 1Z0-1059-26 Exam Syllabus Topics:

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

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q79-Q84):

NEW QUESTION # 79
In Revenue Management the Selling Amount and Allocated Amount may be different. How does Revenue Management account for this difference?

A. It Tracks the difference in a Write-Off Allocation Account at the contract line level.
B. It tracks the difference in a Discount Allocation Account at the contract line level.
C. It tracks the difference in a Write-off Allocation Account at the contract level.
D. It tracks the difference In a Discount Allocation Account at the contract level.

Answer: B

NEW QUESTION # 80
Revenue tracks several amounts associated to a customer contract, for example, selling amount, allocated amount, and billed amount. What is allocated amount?

A. revenue recognized for each performance obligation
B. transaction price derived from the source system line import
C. transaction price distributed to each performance obligation
D. stand-alone selling price assigned to the promised detail line

Answer: C

NEW QUESTION # 81
Which two are choices for the Satisfaction Method when defining a Performance Obligation Identification Rule?

A. allow complete
B. require partial
C. allow partial
D. require complete

Answer: C,D

Explanation:
https://docs.oracle.com/en/cloud/saas/financials/r13-update18a/fafrm/recognize-revenue.html#FAFRM2321853

NEW QUESTION # 82
Which three tasks are associated with defining a Pricing Dimension Structure?

A. Include user friendly prompts for each segment.
B. Define up to 20 segments and name them.
C. Define up to 30 segments and name them.
D. Analyze pricing policies across products and services.
E. Create multiple instances for a given Pricing Dimension Structure.
F. Assign required segment labels to each segment.

Answer: C,D,F

NEW QUESTION # 83
What are two major changes when comparing the new revenue recognition guidance under ASC 606 and IFRS 15 versus the old standard?

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

Answer: B,D

NEW QUESTION # 84
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