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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q52-Q57):

NEW QUESTION # 52
Identify two characteristics of an expense pool. (Choose two.)

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

Answer: B,D

Explanation:
Reference:

NEW QUESTION # 53
Select two ways to define the standard cost for an item from the Cost Accounting work area.

A. Manage the Standard Cost task.
B. Manage the Item Cost task.
C. Create Standard Cost in a spreadsheet.
D. Import standard costs from receipt layers.

Answer: A,C

Explanation:
Reference:

NEW QUESTION # 54
Which two outcomes can happen in create accounting when an account combination returned is end dated?

A. The original account is stored on the journal line.
B. An alternate account will be used if provided.
C. Suspense accounts cannot be used.
D. The preprocessor will pre-warn about this error.
E. An error will always occur.

Answer: A,B

Explanation:
Reference:
https://docs.oracle.com/en/cloud/saas/financials/18b/faisl/subledger-accounting-setup.html#FAISL212668

NEW QUESTION # 55
If the accounting method does not have an assigned chart of accounts (COA), which option is valid?

A. The accounting method may only be used by ledgers without a COA.
B. Any secondary ledger that uses the method cannot have a COA.
C. The accounting method can be assigned to any ledger.
D. The accounting method must have a mapping set to convert the accounts.
E. Accounting rules cannot override the accounting method.

Answer: C

Explanation:
Reference:

NEW QUESTION # 56
You are explaining the characteristics of a "profit in inventory" cost element to a client. Which three statements describe true characteristics of this cost element?

A. It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in different business units.
B. It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in the same business unit.
C. It can help you with consolidated financial reporting.
D. It is only used when you do not need to maintain an arm's length relationship.
E. It can help you understand true margins and value added by internal business units through the internal supply chain.

Answer: A,C,E

Explanation:
Reference:

NEW QUESTION # 57
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