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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q47-Q52):

NEW QUESTION # 47
Which three cost planning tasks can be performed in the Cost Accounting work area?

A. Review Item Costs
B. Estimating Standard Costs for Assemblies
C. Management Cost Accounting Periods
D. Review Work Order Costs
E. Analyzing and Comparing Costs
F. Manage Resource Rates

Answer: B,E,F

Explanation:
Reference:
https://fusionhelp.oracle.com/fscmUI/topic/TopicId_P_C97AC111350F0D3EE040D30A68814D11

NEW QUESTION # 48
What are three cost method choices that are available in Cost Accounting?

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

Answer: A,B,F

Explanation:
Reference:

NEW QUESTION # 49
Your client wants to set up some of their items as expense items and then enable them to be accrued at period end for one of their business units.
Which two configurations will support this request?

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

Answer: A,B

Explanation:
Reference:

NEW QUESTION # 50
Select the two valid relationships between subledger components.

A. The accounting method groups journal entry rule sets by Event Class and Event Type.
B. The journal lines hold the journal entry rule sets.
C. The accounting method holds the accounting rules by Event Class and Event Type.
D. Journal entry rules are used to hold accounting rules.
E. Journal entry rule sets hold journal rules and accounting rules.

Answer: D,E

Explanation:
Reference:
https://docs.oracle.com/cd/E51367_01/financialsop_gs/FAISL/F1456683AN11328.htm

NEW QUESTION # 51
The process to map the AP invoices to the trade operation charges has completed. Which entity did the application use to do this?

A. Material Receipts
B. Trade Operation Template
C. PreReference Types
D. Charge Names
E. Routes

Answer: C

Explanation:
Reference:

NEW QUESTION # 52
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