Oracle 1Z0-1074-26 Practice Test - Right Preparation Method [PracticeDump]

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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q75-Q80):

NEW QUESTION # 75
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. Line Type must be set to Freight.
B. Create a condition for a journal line for freight.
C. Sub ledger accounting is set up to accomplish this out-of-the-box.
D. Account Class must be set to Freight.

Answer: A,D

Explanation:
Reference:

NEW QUESTION # 76
Select two ways to define the standard cost for an item from the Cost Accounting work area.

A. Import standard costs from receipt layers.
B. Manage the Standard Cost task.
C. Manage the Item Cost task.
D. Create Standard Cost in a spreadsheet.

Answer: B,D

Explanation:
:

NEW QUESTION # 77
Identify the four types of cost adjustments.

A. A standard cost update will create an inventory value adjustment.
B. Authorized users can manually create cost adjustments.
C. A change to a requisition after the purchase order has been created will create a cost adjustment. D. A revenue recognition event, which in turn triggers a cost of goods sold recognition event, can cause a cost adjustment.
D. A retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.
E. When a supplier invoice is processed in accounts payable, it can cause an adjustment to the inventory value and the cost of goods sold if the amounts processed for payment are different from the estimated amount on the purchaseorder.

Answer: A,B,D,E

NEW QUESTION # 78
What are three cost method choices that are available in Cost Accounting?

A. Actual cost (LIFO or Last In First Out)
B. Period end average cost
C. Perpetual average cost
D. Periodic average cost
E. Actual cost (FIFO or First In First Out)
F. Standard cost

Answer: A,C,E

Explanation:
Reference:

NEW QUESTION # 79
Which two types of costs are included in the cost of contract manufactured items?

A. The cost of resources consumed at the OEM's factory
B. Manufacturer will charge to make the outputs and would normally be enough to cover their costs and include a fair profit.
C. The cost of the contract manufacturing service Item. This is the price that the contract
D. The cost of Items that the contract manufacturer had to purchase to perform the contract manufacturing service, and the cost of resources used by the contract manufacturer
E. The cost of items that the original equipment manufacturer (OEM) owns and has provided to the contract manufacturer for use in the process of making the output Items

Answer: D,E

Explanation:
Reference:

NEW QUESTION # 80
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