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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Revenue Contracts and Performance Obligations	24%	- Handle contract assets, liabilities, and billing events - Create and manage revenue contracts and contract modifications - Identify and define performance obligations and distinct goods/services - Allocate transaction price to performance obligations
Topic 2: Revenue Management Implementation and Setup	28%	- Configure integration with Oracle Financials Cloud and other modules - Configure Revenue Management application components - Define system options, parameters, and reference data - Set up standalone pricing and pricing dimension structures
Topic 3: Revenue Reporting and Analytics	22%	- Use Oracle Transactional Business Intelligence (OTBI) for revenue reporting - Generate standard and custom revenue reports - Monitor and reconcile revenue balances and accounting data - Build analyses, dashboards, and infolets for revenue data
Topic 4: Revenue Recognition and Accounting Rules	26%	- Manage allocation and measurement of transaction prices - Configure accounting configurations, journal entries, and accounting methods - Understand and apply ASC 606 / IFRS 15 standards - Define and manage revenue recognition rules and schedules

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q72-Q77):

NEW QUESTION # 72
A corporation does not have historical Standalone Selling Prices stored in Revenue Management. Which two options are available to help the corporation establish Standalone Selling Prices?

A. Run the Calculate Observed Standalone Selling Prices program to derive prices.
B. Use the Revenue Basis Data Import FBDI template to load unit standalone selling prices.
C. Navigate to the "Manage Standalone Selling Profiles" page and download spreadsheet template to enter estimated prices manually.
D. Load estimated process to table VRM_SOURCE_DOCUMENTS using SQL script.
E. Navigate to the "Manage Standalone Selling Profiles" page and enter estimated prices manually for a given profile In the browser user Interface.
F. Navigate to the Revenue Management Work Area and enter estimated prices manually for a specific customer contract in the browser user Interface.

Answer: A,C

NEW QUESTION # 73
Which statement does NOT describe how revenue is handled under the latest standards under ASC 606 and IFRS 15?

A. You book the invoiced amount to the P&L when you meet the regulatory definition by Industry.
B. Liability is a list of goods and services you actually owe to the customers for future satisfaction via transfer.
C. You value the accrual at estimated consideration and it is a monetary debt.
D. You calculate the liability at inception and book it when either party acts. An Act could be shipping or invoicing.
E. You accrue for goods and services that you owe to customers because either you or they have relied on the contract. You no longer defer revenue.

Answer: E

NEW QUESTION # 74
Which setup Is required to enable integration between Order Management and Revenue Management?

A. Create custom program to extract sales order and fulfillment data from Order Management.
B. Configure settings In the Order Management section of the Manage Integrations for Revenue Management page.
C. Define a source document type for the Order Management application and set satisfaction measurement model to quantity.
D. Define an Implied performance obligation template to create performance obligations associated to sales orders and return material authorizations.
E. Assign Extraction Start Date for source document type DOO Sales Order in the Manage System Options for Revenue Management page.
F. Add Order Management in the Manage Trading Community Source Systems page.

Answer: C

NEW QUESTION # 75
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 # 76
The predefined Revenue Contract Account Activities report originally had only one output option of spreadsheet.
Which output option can you now also choose to assist In handling a large number of records?

A. Flat File
B. HTML
C. PDF
D. PowerPoint

Answer: A

NEW QUESTION # 77
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