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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Integration and Reporting	- Reporting and analytics 1. Revenue dashboards and reports 2. Period close reporting - Integration with Oracle Cloud ERP 1. Source systems data ingestion 2. Subledger accounting integration
Topic 2: Revenue Management Cloud Service Fundamentals	- Revenue standards overview 1. IFRS 15 / ASC 606 principles 2. Performance obligations identification - Core concepts of Revenue Management Cloud 1. Subscription and contract revenue concepts 2. Revenue lifecycle and recognition principles
Topic 3: Revenue Recognition Processing	- Contract processing 1. Performance obligation fulfillment 2. Contract modification handling - Revenue recognition events 1. Revenue scheduling and accounting entries 2. Revenue adjustments and reallocation
Topic 4: Implementation and Configuration	- Setup and functional configuration 1. Source document and transaction mapping 2. Revenue management setup tasks - Pricing and allocation rules 1. Standalone selling price (SSP) configuration 2. Revenue allocation rules setup

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q48-Q53):

NEW QUESTION # 48
You define a Performance Obligation Identification Rule that uses the following matching attribute to group source document lines:
Extensible Line Character Attribute 7
Based on the data displayed:

How many performance obligations will be created In Revenue Management?

A. 0
B. 1
C. 2
D. 3

Answer: B

NEW QUESTION # 49
Which two settings are related to the "Invalid Line Handling" Revenue Management System Option?

A. Reverse line
B. Reject line
C. Preserve contract
D. Void contract
E. Reject contract

Answer: B,E

Explanation:
https://www.oracle.com/webfolder/technetwork/tutorials/tutorial/cloud/r13/wn/fin/releases/19B/19B-financials-wn.htm

NEW QUESTION # 50
What are two major changes when comparing the new revenue recognition guidance under ASC 606 and IFRS 15 versus the old standard?

A. Pricing estimates cannot be used In the absence of pricing data.
B. Expected consideration value is applicable to all industries.
C. Revenue can be recognized for performance obligations only using the "Point in Time" approach.
D. Revenue and performance obligation liabilities are not dependent on billing.

Answer: A,B

NEW QUESTION # 51
What is a Performance Obligation?

A. a promise to a customer
B. a combination of customer type and product code
C. a promise to a customer on which either party has acted
D. a product code or SKU

Answer: A

Explanation:
https://docs.oracle.com/cloud/farel12/financialscs_gs/FAIRP/FAIRP2288193.htm#FAIRP2456627

NEW QUESTION # 52
A business entity (your client) sells a computer, monitor, keyboard, and mouse as a single package to consumers. The entity has identified that this bundle is a distinct performance obligation. How should you configure Revenue management to ensure that these items are grouped into one performance obligation?

A. By defining a Standalone Selling Price Profile.
B. By defining a Performance Obligation Template.
C. By defining a Revenue Item Group
D. By defining a Contact Identification Rule.

Answer: C

NEW QUESTION # 53
......

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