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| Section | Objectives |
|---|
| Advanced Financials Features | - Intercompany accounting
- 1. Balancing and eliminations
- 2. Intercompany transactions
- Allocations and automation
- 1. Automated accounting processes
- 2. Allocation rules
|
| Security and Integration | - Integration with subledgers
- 1. AP/AR integration with GL
- 2. Data import and export processes
- Role-based access control
- 1. Financial roles and privileges
|
| Journal Processing | - Journal approvals and posting
- 1. Approval workflows
- 2. Posting process and controls
- Journal creation and management
- 1. Manual journals
- 2. Recurring journals
|
| General Ledger Configuration | - Accounting configuration
- 1. Accounting calendars
- 2. Currency setup and revaluation
- Enterprise structure setup for Financials
- 1. Ledger configuration
- 2. Chart of Accounts design and setup
|
| Accounting and Close Processes | - Period close activities
- 1. Subledger to GL reconciliation
- 2. Close monitoring and reconciliation
- Financial reporting
- 1. Financial Reporting Studio usage
- 2. Account analysis and reporting
|
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Oracle Fusion Cloud Financials: General Ledger 2026 Implementation Professional Sample Questions (Q89-Q94):
NEW QUESTION # 89
You have a requirement to have invoices generated for certain Intercompany transactions.
Where do you enable invoicing?
- A. the transaction batch
- B. the transaction category
- C. the transaction source
- D. the transaction type
Answer: D
Explanation:
According to Oracle documentation2, you enable invoicing for certain Intercompany transactions on the transaction type. The transaction type defines the characteristics of an intercompany transaction, such as whether it requires approval, whether it generates invoices, and what accounting rules apply. You can enable invoicing for a transaction type by selecting the Invoicing Options tab and choosing the invoice method, invoice source, invoice batch source, and invoice rule. Therefore, option D is correct. Option A is incorrect because you do not enable invoicing on the transaction batch. Option B is incorrect because you do not enable invoicing on the transaction category. Option C is incorrect because you do not enable invoicing on the transaction source.
NEW QUESTION # 90
You are planning to create an Income Statement using Smart View.
Which Smart View tool should you use for this?
- A. Ad Hoc Analysis
- B. Query Designer
- C. Smart Queries
- D. Smart Slices
Answer: A
Explanation:
To create an Income Statement using Smart View, you should use Ad Hoc Analysis. Ad Hoc Analysis is a Smart View tool that allows users to view and analyze financial data from General Ledger Cloud using Essbase cubes. Users can create reports such as Income Statements or Balance Sheets by selecting dimensions and members from Essbase cubes and retrieving data into Excel worksheets. Users can also perform actions such as drilling down, pivoting, zooming in or out, or expanding or collapsing members
NEW QUESTION # 91
Users with the General Accountant job role have reported that they are unable to access the UK Ledger. They require read/write access to the full ledger. The accounting configuration completed successfully.
What should you do to allow access to the ledger?
- A. Create a data access set that allows access to the UK Ledger.
- B. Assign the security context value of UK Ledger to the user/role combination.
- C. Assign the General Accounting Manager role to those users.
- D. Assign the UK reference set to the user/role combination.
Answer: A
Explanation:
Data access sets are collections of ledgers that define the data security for users who access General Ledger. Users can only access the ledgers that are assigned to them through data access sets. To allow users with the General Accountant job role to access the UK Ledger, you need to create a data access set that includes the UK Ledger and assign it to the user/role combination. You also need to specify the access privilege for the data access set, which can be Full Ledger, Both Read and Write, or Read Only. In this case, you need to select Both Read and Write to allow read/write access to the full ledger.Reference:
Implement General Ledger
GL_ACCESS_SET_LEDGERS
The Default Data Access Set
Overview of General Ledger Security
NEW QUESTION # 92
You are creating an allocation rule and are unable to see the additional cost center hierarchy that you created for the allocation range.
What is the reason for this?
- A. The hierarchy is published to the GL Balances Cube.
- B. The hierarchy is not assigned to the ledger currency.
- C. There can be only one hierarchy published to the Essbase cube at any time.
- D. The hierarchy is not published to the GL Balances Cube.
Answer: D
Explanation:
Allocation rules in Oracle General Ledger use dimensions and hierarchies available in the GL Balances Cube. If a newly created cost center hierarchy is not visible when defining the allocation range, the most likely reason is that the hierarchy has not been published to the GL Balances Cube. Creating a hierarchy in the value set or segment setup is not enough for cube-based allocation processing. The hierarchy must be published so that Calculation Manager and allocation rule components can access it as a valid hierarchy for member selection. Option A is incorrect because Oracle supports published hierarchies for reporting and cube use; the issue is not a universal one-hierarchy limitation. The problem is simply that the required hierarchy is unavailable to the cube-driven allocation rule.
NEW QUESTION # 93
You are reviewing the Intercompany Reconciliation report for the current period and notice that there is a difference for the period as indicated.

What could be reason for this difference?
- A. The transaction needs to be transferred to Receivables and accounted in the UK ledger.
- B. The transaction needs to be transferred to Payables and accounted in the UK ledger.
- C. The transaction needs to be transferred to Receivables and accounted in the US ledger.
- D. The transaction needs to be transferred to Payables and accounted in the US ledger.
Answer: B
NEW QUESTION # 94
......
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