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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Section	Objectives
Revenue Contracts and Performance Obligations	- Contract creation and management - Identification of performance obligations - Revenue allocation rules
Oracle Revenue Management Cloud Service Overview	- Core concepts of Revenue Management Cloud Service - Business use cases and industry applications
Integration and Data Flow	- Integration with Oracle ERP Cloud - Source data ingestion and transformation
System Configuration and Setup	- Enterprise structures and accounting setup - Initial setup and configuration options
Reporting and Troubleshooting	- Standard reporting capabilities - Error handling and reconciliation
Revenue Recognition and Accounting Rules	- Revenue recognition models - Standalone selling price allocation - Adjustments and reallocation scenarios

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q30-Q35):

NEW QUESTION # 30
What are two major changes when comparing the new revenue recognition guidance under ASC 606 and IFRS 15 versus the old standard?

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

Answer: C,D

NEW QUESTION # 31
The predefined Revenue Contract Account Activities report originally had only one output option of spreadsheet.
Which output option can you now also choose to assist In handling a large number of records?

A. HTML
B. PDF
C. PowerPoint
D. Flat File

Answer: D

NEW QUESTION # 32
The contract Promised Details tabs includes Selling Amount, Allocated Amount, Revenue Recognized, and Bill.......

What is the difference between Selling Amount and Allocated Amount?

A. The Selling Amount is calculated based on Standalone Selling Prices and is used to tie back to your SSP upload or calculation. The Allocated Amount is based on the Billed amount and is ultimately used for the Revenue Recognition amount.
B. The Selling Amount is calculated based on the source document sales lines amounts and is used to tie back to your source document upload. The Allocated Amount is based on Standalone Selling Price and is ultimately used for the Revenue Recognition amount.
C. The Selling Amount is calculated based on Standalone Selling Prices and is used for the Revenue Recognition amount. The Allocated Amount is based on the source document sales lines amounts and is ultimately used to tie back to your source document upload.
D. The Selling Amount is calculated based on the source document sales lines amount and is used for the Revenue Recognition amount. The Allocated Amount is based on the Billed Amount and Is used to tie back to your Billing source document upload.

Answer: B

NEW QUESTION # 33
The predefined Revenue Contract Account Activities Report provides data extracted from which two sources?

A. Oracle Receivables
B. Oracle Revenue Management Cloud
C. Oracle General Ledger
D. Oracle Subledger Accounting

Answer: B,D

NEW QUESTION # 34
Which two are choices for the Satisfaction Method when defining a Performance Obligation Identification Rule?

A. require partial
B. allow partial
C. require complete
D. allow complete

Answer: B,C

Explanation:
https://docs.oracle.com/en/cloud/saas/financials/r13-update18a/fafrm/recognize-revenue.html#FAFRM2321853

NEW QUESTION # 35
......

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