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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. Standalone selling price (SSP) configuration 2. Revenue allocation rules setup

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q17-Q22):

NEW QUESTION # 17
What is a Performance Obligation?

A. a promise to a customer
B. a combination of customer type and product code
C. a promise to a customer on which either party has acted
D. a product code or SKU

Answer: A

Explanation:
https://docs.oracle.com/cloud/farel12/financialscs_gs/FAIRP/FAIRP2288193.htm#FAIRP2456627

NEW QUESTION # 18
Revenue tracks several amounts associated to a customer contract, for example, selling amount, allocated amount, and billed amount. What is allocated amount?

A. transaction price distributed to each performance obligation
B. stand-alone selling price assigned to the promised detail line
C. transaction price derived from the source system line import
D. revenue recognized for each performance obligation

Answer: A

NEW QUESTION # 19
What are two major changes when comparing the new revenue recognition guidance under ASC 606 and IFRS 15 versus the old standard?

A. Revenue and performance obligation liabilities are not dependent on billing.
B. Revenue can be recognized for performance obligations only using the "Point in Time" approach.
C. Expected consideration value is applicable to all industries.
D. Pricing estimates cannot be used In the absence of pricing data.

Answer: C,D

NEW QUESTION # 20
Which statement Is True regarding the Customer Contract Source Data Import Template?

A. It is a predefined Excel FBDI template.
B. It Is a predefined HTML FBDI template.
C. It is a predefined Java FBDI template.
D. It is a custom template that you are required to build.

Answer: A

NEW QUESTION # 21
When is it required to populate the number of periods and percentage of revenue (seen in the image below) while defining a revenue scheduling rule?

A. when the Deferred Revenue box is checked
B. when Context Values are populated
C. when the Type is Fixed or Variable
D. when it is a business requirement

Answer: C

NEW QUESTION # 22
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