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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q19-Q24):

NEW QUESTION # 19
Your organization currently has the August period for this year open. They want to be able to open the September period, while keeping August open. When you try to open the target period, August of this year, you get an error.
What must you do to meet your customer's requirement and resolve this error?

A. Perform cost account validations for August in Manage Cost Accounting Periods
B. Change the number of maximum open periods in Manage Cost Organization Relationships
C. Close the August period; you can never have two open periods at the same time.
D. Run the Transfer Transactions to Costing process.

Answer: B

Explanation:
Reference:

NEW QUESTION # 20
Identify the four types of cost adjustments.

A. Authorized users can manually create cost adjustments.
B. 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.
C. 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.
D. A standard cost update will create an inventory value 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,D,E

NEW QUESTION # 21
You have finished creating your sub ledger journal entry rule sets and see that they are still in the incomplete status. Which two steps will ensure that the journal entries are generated?

A. Add the subledger journal entry rule sets to the Manage Accounting Methods task.
B. Validate the subledger journal entry rule sets using Validate Journal Entry Rule Set.
C. Run the "Activate Accounting Methods" process.
D. Run the "Activate Subledger Journal Entry Rule Set Assignments" process.
E. Add the subledger journal entry rule sets to the Manage Journal Entry Rule Set task.

Answer: A,D

Explanation:
Reference:

NEW QUESTION # 22
Which two outcomes can happen in create accounting when an account combination returned is end dated?

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

Answer: B,D

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

NEW QUESTION # 23
What are three cost method choices that are available in Cost Accounting?

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

Answer: B,C,E

Explanation:
Reference:

NEW QUESTION # 24
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