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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Revenue Contracts and Performance Obligations	- Contract creation and management - Revenue allocation rules - Identification of performance obligations
Topic 2: Integration and Data Flow	- Source data ingestion and transformation - Integration with Oracle ERP Cloud
Topic 3: Reporting and Troubleshooting	- Standard reporting capabilities - Error handling and reconciliation
Topic 4: System Configuration and Setup	- Enterprise structures and accounting setup - Initial setup and configuration options
Topic 5: Oracle Revenue Management Cloud Service Overview	- Business use cases and industry applications - Core concepts of Revenue Management Cloud Service
Topic 6: Revenue Recognition and Accounting Rules	- Revenue recognition models - Adjustments and reallocation scenarios - Standalone selling price allocation

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q35-Q40):

NEW QUESTION # 35
Which three statements describe how Revenue Management creates accounting contracts to meet the new ASC 606 / IFRS 15 revenue recognition standards?

A. by identifying and creating one or more performance obligations for a given accounting contract
B. by restricting users from excluding contract lines
C. by only creating contracts that are source system specific
D. by calculating Total Transaction Price for contracts
E. by allowing manual allocation of Total Transaction Price across performance obligations
F. by grouping source document lines intro contracts for each identified customer

Answer: C,E,F

NEW QUESTION # 36
What does the creation of an allocation allow you to determine?

A. an allocation of the expected consideration over the performance obligations as if you had sold them separately
B. the ability not to revise previously reported revenue for revision, corrections, and other changes
C. the fair value of each performance obligation
D. the maximum amount of revenue you can recognize soonest, postponing the minimum until later

Answer: C

Explanation:
https://docs.oracle.com/cloud/farel12/financialscs_gs/FAOFC/FAOFC2288367.htm

NEW QUESTION # 37
Which method is used to allocate total transaction price across performance obligations in Revenue Management?

A. Inverted Allocation Method
B. Two Step Allocation Method
C. Residual Allocation Method
D. Relative Allocation Method
E. Alternative Allocation Method

Answer: B

NEW QUESTION # 38
Which setup component Is NOT connected to a Revenue Price Profile?

A. Pricing Dimension Segments
B. Contract Identification Rules
C. Items
D. Source Document Types

Answer: D

NEW QUESTION # 39
When deciding how to set up the system to recognize revenue, it is important to understand the extent of revenue deferral and the subsequent timing of revenue recognition. Which two statements are true when you consider that recognition depends on the nature of the contingency? (Choose two)

A. Pre-billing customer acceptance clauses require the recording of customer acceptance in the feeder system, or its expiration, before importing into Receivables for invoicing. Customer acceptance or its expiration
B. Payment-based contingencies do not always require payment before the contingency can be removed and revenue recognized
C. Time-based contingencies can expire, but the contingency will have to be removed manually before the revenue is recognized if payment is not due yet
D. Time-based contingencies must not expire before the contingency can be removed and revenue recognized
E. Post-billing customer acceptance clauses must expire (implicit acceptance), or be manually accepted (explicit acceptance), before the contingency can be removed and revenue recognized.

Answer: A,E

NEW QUESTION # 40
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