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Oracle 1Z0-1059-26 Exam Syllabus Topics:

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

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q76-Q81):

NEW QUESTION # 76
When is it required to populate the number of periods and percentage of revenue (seen in the image below) while defining a revenue scheduling rule?

A. when Context Values are populated
B. when it is a business requirement
C. when the Deferred Revenue box is checked
D. when the Type is Fixed or Variable

Answer: D

NEW QUESTION # 77
Which statement does NOT describe how revenue is handled under the latest standards under ASC 606 and IFRS 15?

A. Liability is a list of goods and services you actually owe to the customers for future satisfaction via transfer.
B. You book the invoiced amount to the P&L when you meet the regulatory definition by Industry.
C. You value the accrual at estimated consideration and it is a monetary debt.
D. You accrue for goods and services that you owe to customers because either you or they have relied on the contract. You no longer defer revenue.
E. You calculate the liability at inception and book it when either party acts. An Act could be shipping or invoicing.

Answer: D

NEW QUESTION # 78
A corporation does not have historical Standalone Selling Prices stored in Revenue Management. Which two options are available to help the corporation establish Standalone Selling Prices?

A. Use the Revenue Basis Data Import FBDI template to load unit standalone selling prices.
B. Navigate to the Revenue Management Work Area and enter estimated prices manually for a specific customer contract in the browser user Interface.
C. Load estimated process to table VRM_SOURCE_DOCUMENTS using SQL script.
D. Navigate to the "Manage Standalone Selling Profiles" page and download spreadsheet template to enter estimated prices manually.
E. Navigate to the "Manage Standalone Selling Profiles" page and enter estimated prices manually for a given profile In the browser user Interface.
F. Run the Calculate Observed Standalone Selling Prices program to derive prices.

Answer: D,F

NEW QUESTION # 79
Your organization Is selling a warranty plan to customers that covers appliances for one year. Revenue must be recognized gradually by month until the warranty expires.
Which Revenue Scheduling Rule Type needs to be defined for the Performance Satisfaction Plan?

A. Daily Revenue Rate, Partial Periods
B. Partial Schedule
C. Variable Schedule
D. Daily Revenue Rate, All Periods
E. Fixed Schedule
F. Daily Revenue Rate

Answer: E

NEW QUESTION # 80
Which is the correct definition of the Performance Obligation Liability on the balance sheet, replacing the Deferred Revenue liability?

A. your debt to customers for goods and services you are obliged to deliver to them by either party acting
B. your invoiced goods and services less those goods and services that you have not yet delivered
C. your debt to customers for goods and services you are obliged to deliver to them by either party acting less your right to invoice them for those goods and services once delivered
D. Unearned Revenue

Answer: A

NEW QUESTION # 81
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