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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Integration and Reporting	- Integration with Oracle Cloud ERP 1. Subledger accounting integration 2. Source systems data ingestion - Reporting and analytics 1. Revenue dashboards and reports 2. Period close reporting
Topic 2: Revenue Recognition Processing	- Contract processing 1. Contract modification handling 2. Performance obligation fulfillment - Revenue recognition events 1. Revenue adjustments and reallocation 2. Revenue scheduling and accounting entries
Topic 3: Revenue Management Cloud Service Fundamentals	- Revenue standards overview 1. IFRS 15 / ASC 606 principles 2. Performance obligations identification - Core concepts of Revenue Management Cloud 1. Revenue lifecycle and recognition principles 2. Subscription and contract revenue concepts
Topic 4: Implementation and Configuration	- Setup and functional configuration 1. Source document and transaction mapping 2. Revenue management setup tasks - Pricing and allocation rules 1. Revenue allocation rules setup 2. Standalone selling price (SSP) configuration

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q76-Q81):

NEW QUESTION # 76
In Revenue Management the Selling Amount and Allocated Amount may be different. How does Revenue Management account for this difference?

A. It tracks the difference in a Discount Allocation Account at the contract line level.
B. It tracks the difference In a Discount Allocation Account at the contract level.
C. It tracks the difference in a Write-off Allocation Account at the contract level.
D. It Tracks the difference in a Write-Off Allocation Account at the contract line level.

Answer: A

NEW QUESTION # 77
Which three statements describe how Revenue Management creates accounting contracts to meet the new ASC 606 / IFRS 15 revenue recognition standards?

A. by calculating Total Transaction Price for contracts
B. by grouping source document lines intro contracts for each identified customer
C. by restricting users from excluding contract lines
D. by allowing manual allocation of Total Transaction Price across performance obligations
E. by identifying and creating one or more performance obligations for a given accounting contract
F. by only creating contracts that are source system specific

Answer: B,D,F

NEW QUESTION # 78
Why Is Satisfaction Method a key element of a Performance Obligation?

A. because it calculates the percentage of Total Transaction Price allocated to date
B. because it determines whether revenue for a good or service is recognized Over Time or Point in Time
C. because it specifies whether revenue has been fully or partially recognized for a good or service
D. because it calculates the amount of Total Transaction Price allocated to date

Answer: B

NEW QUESTION # 79
Which configuration component is Source Document Type NOT connected to?

A. Performance Obligation Identification Rules
B. Revenue Price Profile
C. Revenue Management System Options
D. Performance Obligation Template
E. Contract Identification Rules

Answer: B

NEW QUESTION # 80
Which is the correct definition of the Performance Obligation Liability on the balance sheet, replacing the Deferred Revenue liability?

A. your invoiced goods and services less those goods and services that you have not yet delivered
B. your debt to customers for goods and services you are obliged to deliver to them by either party acting
C. your debt to customers for goods and services you are obliged to deliver to them by either party acting less your right to invoice them for those goods and services once delivered
D. Unearned Revenue

Answer: B

NEW QUESTION # 81
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