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Oracle 1Z0-1054-26 Exam Syllabus Topics:

SectionObjectives
Security and Controls- Role-based access control in General Ledger
- Audit and compliance controls
Financial Reporting- Real-time reporting and analytics
- Financial Statement Generator (FSG) and reporting tools
Journal Processing- Recurring journals and allocations
- Journal creation and approval workflows
- Journal import and automation
General Ledger Configuration- Ledger setup and accounting configuration
- Accounting calendar and currency setup
- Chart of Accounts structure and segments
Period Close and Reconciliation- Account reconciliation and balancing
- Period close process in General Ledger

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Oracle Fusion Cloud Financials: General Ledger 2026 Implementation Professional Sample Questions (Q35-Q40):

NEW QUESTION # 35
Which Two are key capabilities of Account Groups within the General Accounting Dashboard?

Answer: C,D


NEW QUESTION # 36
Which two statements are true about balances cubes in General Ledger?

Answer: C,D

Explanation:
Balances cubes are multidimensional databases that store financial balances for interactive reporting and analysis. A balances cube is created for each unique combination of ledger and currency, and it contains dimensions such as chart of accounts segments, periods, scenarios, and other user-defined attributes. New dimensions can be added to a balances cube by using the Manage Balances Cube Dimensions task in General Ledger. Balances cubes are updated automatically when journals are posted in General Ledger, and they can also be refreshed manually by using the Refresh Balances Cube task. Balances cubes are not affected by the Translation or Revaluation processes, as these processes only update the balances tables in General Ledger. References:
Overview of Oracle General Ledger Balances Cubes1
Considerations for General Ledger Balances Cubes2
Overview of Oracle Essbase Balances Cubes3


NEW QUESTION # 37
A subsidiary company is about to configure their General Ledger in a highly regulated country where there is a legal requirement to produce fiscal reports under local GAAP. Subledgers transferring to General Ledger must use the local currency, and there is a requirement to report to the parent company (not local currency) using International Financial Reporting Standards (IFRS).
Which two ledger types should be configured to fulfill this reporting requirement?

Answer: B,E

Explanation:
A primary ledger is the main ledger for a legal entity or business unit that records all accounting transactions and maintains the accounting balances. A secondary ledger is an optional ledger that is associated with a primary ledger and maintains accounting balances in a different accounting representation. A reporting currency is an optional currency that is associated with a primary ledger and maintains accounting balances in a different currency. In this scenario, the subsidiary company needs to produce fiscal reports under local GAAP and local currency, as well as report to the parent company using IFRS and not local currency.
Therefore, the subsidiary company should configure a primary ledger with the local accounting convention and local currency, and a secondary ledger with the IFRS accounting convention and not local currency. A reporting currency with the local accounting convention or the IFRS accounting convention would not meet the requirement, as it would only maintain balances in a different currency, not a different accounting representation. A primary ledger with the IFRS accounting convention would not meet the requirement, as it would not comply with the local GAAP. References:
Oracle Financials Cloud Implementing Enterprise Structures and General Ledger, Chapter 2: Ledgers, Primary Ledgers, Secondary Ledgers, and Reporting Currencies Oracle Financials Cloud Using General Ledger, Chapter 1: Introduction, Ledgers and Subledgers, Primary Ledgers, Secondary Ledgers, and Reporting Currencies


NEW QUESTION # 38
Your UK operation has a requirement to maintain its ledger balances in USD to facilitate reporting to the parent company. A balance-level reporting currency has been created and linked to the primary ledger.
How are balances transferred to the reporting currency?

Answer: A

Explanation:
A balance-level reporting currency stores translated balances rather than copied journals or subledger- level accounting detail. To populate balances into that reporting currency, Oracle General Ledger uses the Translate General Ledger Account Balances process. Revaluation is incorrect because revaluation adjusts foreign currency-denominated balances within a ledger and records unrealized gain or loss.
Create Accounting is a subledger accounting process and does not transfer balances to a balance-level reporting currency. Journal Import creates journals from interface data; it does not perform balance translation. For balance-level reporting currencies, Oracle documentation states that balances are transferred by running the Translate General Ledger Account Balances process, which restates ledger- currency account balances into the reporting currency.


NEW QUESTION # 39
Which Two predefined job roles automatically have the assigned privileges to access Financial Reporting Center?

Answer: B,D


NEW QUESTION # 40
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