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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Cost Management Cloud Overview	- Application architecture and key components - Cost accounting fundamentals in Oracle Cloud
Setup and Configuration	- Cost methods and valuation structures - Cost organizations and cost profiles setup - Cost component definitions and mappings
Cost Accounting and Distribution	- Cost accounting distributions - Subledger accounting integration
Troubleshooting and Best Practices	- Common configuration issues - Performance and reconciliation best practices
Period Close and Reporting	- Cost reports and reconciliation - Cost period close process
Inventory and Costing Processes	- Work in process (WIP) cost flows - Inventory transactions cost processing - Receipt accounting and cost updates

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q38-Q43):

NEW QUESTION # 38
Which four statements describe what is unique about Cost Accounting for items received into inventory as consigned?

A. The liability for a consigned item occurs when there is an ownership event.
B. The quantity is tracked in inventory but not as an asset until there is an ownership event
C. A consumption can automatically trigger a momentary ownership transaction before the consumption transaction.
D. There is no difference between owned inventory and consigned inventory.
E. Consigned items can appear on inventory reports with information about the eventual value of the consigned item
F. Consigned items cannot appear on inventory reports with information about the eventual value of the consigned item.

Answer: A,D,E,F

Explanation:
Reference:

NEW QUESTION # 39
There are freight charges on an invoice. Which two setups are required to get create accounting to enter a separate accounting line for it?

A. Create a condition for a journal line for freight.
B. Account Class must be set to Freight.
C. Sub ledger accounting is set up to accomplish this out-of-the-box.
D. Line Type must be set to Freight.

Answer: B,D

Explanation:
Reference:

NEW QUESTION # 40
You are configuring Landed Cost Management for client proof of concept and only want to set up required tasks. Which task must be completed?

A. Trade Operation
B. Routes
C. Reference Types
D. Trade Operation Templates
E. Charge Name

Answer: E

Explanation:
Reference:

NEW QUESTION # 41
Your client would like to accrue expense items at period end. What subledger journal entry rule set must be created in order for the expense accrual Journal entries to be successfully generated?

A. Event Class: Period End Accrual Event Type: Period End Accrual
B. Event Class: Purchase Order Price Adjustment Event Type: Expense Accrual
C. Event Class: Expense Accrual Event Type: Period End Accrual
D. Event Class: Purchase Order Price Adjustment Event Type: Period End Accrual
E. Event Class: Expense Accrual Event Type: Expense Accrual

Answer: A

Explanation:
Reference:

NEW QUESTION # 42
Your customer has asked you to create a report so they can view their receipt accounting distributions along with their receipt accounting transactions.
Which subject area would you select to create this report?

A. Receipt Accounting- Receipt Accounting Distributions Real Time
B. Receipt Accounting-- Receipt Accounting Transactions Real Time
C. Costing-Cost Accounting Real Time
D. Costing -Receipt Accounting Real Time
E. Financials-Subledger Accounting-Detail Transactions

Answer: E

Explanation:
Reference:

NEW QUESTION # 43
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