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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Cost Accounting and Distribution	- Cost accounting distributions - Subledger accounting integration
Topic 2: Setup and Configuration	- Cost organizations and cost profiles setup - Cost methods and valuation structures - Cost component definitions and mappings
Topic 3: Period Close and Reporting	- Cost reports and reconciliation - Cost period close process
Topic 4: Inventory and Costing Processes	- Inventory transactions cost processing - Work in process (WIP) cost flows - Receipt accounting and cost updates
Topic 5: Troubleshooting and Best Practices	- Common configuration issues - Performance and reconciliation best practices
Topic 6: Cost Management Cloud Overview	- Cost accounting fundamentals in Oracle Cloud - Application architecture and key components

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q14-Q19):

NEW QUESTION # 14
Identify the four types of cost adjustments.

A. Authorized users can manually create cost adjustments.
B. A standard cost update will create an inventory value adjustment.
C. 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.
D. 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.
E. A retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.

Answer: A,B,C,E

NEW QUESTION # 15
Identify two reference types used to tie a receipt trade operation to an expense invoice for landing.

A. Expense invoice number
B. Internal requisition number
C. Bill of Lading
D. Receipt number
E. Shipment number

Answer: C,E

Explanation:
Reference:

NEW QUESTION # 16
Which statement is true regarding the cost cutoff date in Cost Accounting?

A. Transactions with a transaction date before the cost cutoff date will not be processed until the cost cutoff date is changed to a date that is before the transaction date.
B. It only affects whether or not you can process a cost adjustment.
C. Transactions with a transaction date after the cost cutoff date will not be processed until the cost cutoff date is changed to a date that is later than the transaction date.
D. Transactions with a transaction date after the cost cutoff date will not be processed. These transactions will never be processed in any subsequent cost processor run.

Answer: C

Explanation:
Reference:

NEW QUESTION # 17
What are three cost method choices that are available in Cost Accounting?

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

Answer: A,B,F

Explanation:
Reference:

NEW QUESTION # 18
If the Create Accounting process ends with errors or warnings, which three statements outline places you can go to get more detailed information about the specific errors and warnings? (Choose Three)

A. Review errors in the Create Accounting Execution log.
B. Refer to the Accounting Event Diagnostic Log.
C. Refer to the Accounting Event Diagnostic report.
D. Review errors in the Create Accounting Execution report.
E. Query the transaction from Review Cost Accounting Distributions to see the error message.

Answer: C,D,E

Explanation:
Reference:

NEW QUESTION # 19
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