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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Section	Objectives
Revenue Recognition and Accounting Rules	- Revenue recognition models - Standalone selling price allocation - Adjustments and reallocation scenarios
Reporting and Troubleshooting	- Standard reporting capabilities - Error handling and reconciliation
Oracle Revenue Management Cloud Service Overview	- Core concepts of Revenue Management Cloud Service - Business use cases and industry applications
Integration and Data Flow	- Integration with Oracle ERP Cloud - Source data ingestion and transformation
System Configuration and Setup	- Enterprise structures and accounting setup - Initial setup and configuration options
Revenue Contracts and Performance Obligations	- Identification of performance obligations - Contract creation and management - Revenue allocation rules

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q15-Q20):

NEW QUESTION # 15
Which two are incorrect statements about the Oracle Fusion Receivables Transaction Sources section in the Manage Revenue Management System Options page?

A. Revenue Management can only integrate to Fusion Receivables.
B. You can define date filters in order to consider only relevant data needed to comply with the
C. You can add up to 5 Transaction Sources as part of your integration with Fusion Receivables.
D. You can choose which Transaction Sources in Fusion Receivables integrate to Revenue

Answer: A,B

NEW QUESTION # 16
Which statement is NOT applicable to Performance Obligation Templates?

A. Oracle delivers three predefined Performance Obligation Templates,
B. Performance Obligation Templates take precedence over Performance Obligation Rules.
C. Performance Obligation Templates are specific to the business and cannot be predefined.
D. Performance Obligation Templates can be associated to a Revenue Price Profile.

Answer: A

NEW QUESTION # 17
65-A business entity (your client) sells a computer, monitor, keyboard, and mouse as a single package to consumers. The entity has identified that this bundle is a distinct performance obligation. How would you configure the Performance Obligation Identification Rule to ensure correct grouping of these items?

A. By defining a grouping on an extensible line attribute and ensuring that the source lines for the specified items contain the same value for that attribute
B. By defining an item group and assigning that to the rule
C. By defining a grouping on an extensible line attribute and ensuring that the source lines for the specified items contain different values for that attribute
D. By defining an exclusion rule to exclude customer classes that are "Retail"
E. By defining a grouping rule on the customer class

Answer: C

NEW QUESTION # 18
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. Revenue and performance obligation liabilities are not dependent on billing.
C. Expected consideration value is applicable to all industries.
D. Pricing estimates cannot be used In the absence of pricing data.

Answer: C,D

NEW QUESTION # 19
Given Oracle Revenue Management Cloud has predefined integration with Oracle E-Business Suite Financials, which two steps are NOT part of the steps to configure EBS for integration with Revenue Management Cloud?

A. Map the EBS Chart of Accounts to the Cloud General Ledger.
B. Set the Profile Option AR: Source System Value for Revenue Management.
C. Set the System Options in EBS Receivables on the Revenue Management tab.
D. Apply appropriate patches to EBS.
E. Run the Deploy System Options process.

Answer: A,E

NEW QUESTION # 20
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