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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Integration with Oracle Cloud Applications	- Integration with Financials and Subledger Accounting - Integration with Inventory and Manufacturing
Topic 2: Setup and Configuration	- Inventory valuation and accounting setup - Subledger accounting configuration - Cost organization and cost book setup
Topic 3: Cost Processing	- Resource and overhead costing - Material cost accounting - Cost distribution and adjustments
Topic 4: Cost Management Overview	- Costing methods and principles - Cost accounting concepts in Oracle Cloud
Topic 5: Cost Analysis and Reporting	- Cost reports and inquiries - Cost reconciliation and variance analysis

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q12-Q17):

NEW QUESTION # 12
Which four statements describe what is unique about Cost Accounting for items received into inventory as consigned?

A. There is no difference between owned inventory and consigned inventory.
B. The liability for a consigned item occurs when there is an ownership event.
C. Consigned items cannot appear on inventory reports with information about the eventual value of the consigned item.
D. Consigned items can appear on inventory reports with information about the eventual value of the consigned item
E. A consumption can automatically trigger a momentary ownership transaction before the consumption transaction.
F. The quantity is tracked in inventory but not as an asset until there is an ownership event

Answer: A,B,C,D

Explanation:
Reference:

NEW QUESTION # 13
Landed Cost Variance Analysis can be performed based on which three dimension combinations?

A. Item Catalog/Inventory Organization/Business Unit
B. Item Category/Material Supplier/Landed Cost Charge
C. Item/Business Unit/Route
D. Business Unit/Landed Cost Charge/Cost Organization
E. Inventory Organization/Landed Cost Charge/Third Party Supplier

Answer: A

Explanation:
Reference:

NEW QUESTION # 14
Your client wants their expense items to be accrued at receipt. Which two configurations support this requirement?

A. Configure Procurement Business Function > Select the business unit > Set Select Receipt Close Point to Accrue at Period End.
B. Configure Procurement Business Function > Select the business unit > Set Select Receipt Close Point to Accrue at At Receipt.
C. Product Information Management > Search and select item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "No".
D. Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to Period End.
E. Product Information Management > Search and select the expense item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "Yes".
F. Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to At Receipt.

Answer: C,F

Explanation:
Reference:

NEW QUESTION # 15
Your client wants to turn on summary for GL posting, but they want the Subledger Accounting to contain every transaction unsummarized for detailed analysis and drill down.
How do you accomplish this?

A. Turn off the summarize flag in the journal line rule.
B. Write a custom report.
C. Turn off merge matching lines in the journal line rule.
D. Turn on detailed posting for GL in the ledger setup.
E. Extract distribution accounting entries.

Answer: C

Explanation:
Reference:

NEW QUESTION # 16
Identify four processors available in the cost processor.

A. Cost Distribution Processor
B. Costing Period Processor
C. Cost of Goods Sold Processor
D. Cost Accounting Processor
E. Cost Reports Processor
F. Receipt Processor

Answer: A,C,D,E

Explanation:
Reference:
https://docs.oracle.com/en/cloud/saas/supply-chain-management/r13-update17d/fapma/manage-cost-accounting.html#FAPMA146491

NEW QUESTION # 17
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