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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Weight	Objectives
Standard Cost Management	15%	- Define and maintain standard costs 1. Update and publish standard costs 2. Create cost scenarios - Analyze standard cost variances 1. Usage and rate variances 2. Purchase price variance
Subledger Accounting	10%	- Review accounting entries 1. Transfer to General Ledger 2. Validate subledger journals - Configure accounting rules 1. Account derivation rules 2. Journal line definitions
Landed Cost Management	15%	- Configure Landed Cost 1. Set up estimated vs actual costs 2. Define charge types and rules - Process landed cost transactions 1. Allocate charges 2. Reconcile variances
Receipt Accounting	20%	- Configure Receipt Accounting 1. Receipt accrual process 2. Accrue at period end - Manage Receipt Accounting transactions 1. Run period-end close 2. Analyze and reconcile accruals
Supply Chain Financial Orchestration	10%	- Monitor and troubleshoot flows 1. Resolve exceptions 2. Track transaction status - Set up orchestration flows 1. Define business events 2. Configure financial rules
Cost Accounting	25%	- Process and analyze costs 1. Run cost processor 2. Review cost distributions 3. Period-end valuation and close - Set up Cost Accounting 1. Configure cost components and elements 2. Define cost methods 3. Set up cost profiles
Security and Inventory Configuration	5%	- Set up access control 1. Define roles and data security - Configure inventory costing parameters 1. Item cost attributes 2. Organization costing options

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q46-Q51):

NEW QUESTION # 46
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 # 47
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. Refer to the Accounting Event Diagnostic Log.
B. Review errors in the Create Accounting Execution 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 # 48
Identify two characteristics of an expense pool. (Choose two.)

A. It is used only for analyzing gross margins on noninventory sales of services.
B. It is a user-defined entity that represents a grouping of expenses that you want to absorb with resource and overhead rates.
C. It helps you analyze under-absorption and over-absorption of expenses that you want to capitalize onto the balance sheet as inventory value.
D. You can define the name of your expense pool, but you cannot define more than one.

Answer: B,C

Explanation:
Reference:

NEW QUESTION # 49
You have just finished modifying an accounting method. What is the final step to complete the accounting method configuration?

A. Execute the Preprocessor.
B. Activate its journal entry rule set assignments.
C. Create Accounting.
D. Transfer costs to Cost Management.
E. Transfer transactions from Receiving to Costing.

Answer: B

Explanation:
Reference:

NEW QUESTION # 50
You have an item with two work definitions. One work definition is production priority 1 and named Plan A. Another work definition is production priority 2 and named Plan B. In your cost planning scenario, you have specified the work definition selection criteria as name and then production priority, and you have defined the name as Plan B.

A. The application will use the work definition that is named Plan B.
B. The application will generate an error because there are two work definitions for the same item.
C. While you can have more than one work definition for the same item, the cost scenario has no way to unambiguously select one of them.
D. The cost planning scenario will use both work definitions for the item.
E. The scenario will choose the work definition that is production priority 1.

Answer: E

Explanation:
Reference:

NEW QUESTION # 51
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