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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Cost Analysis and Reporting	- Cost reports and inquiries - Cost reconciliation and variance analysis
Topic 2: Integration with Oracle Cloud Applications	- Integration with Inventory and Manufacturing - Integration with Financials and Subledger Accounting
Topic 3: Cost Management Overview	- Costing methods and principles - Cost accounting concepts in Oracle Cloud
Topic 4: Setup and Configuration	- Inventory valuation and accounting setup - Cost organization and cost book setup - Subledger accounting configuration
Topic 5: Cost Processing	- Material cost accounting - Resource and overhead costing - Cost distribution and adjustments

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q16-Q21):

NEW QUESTION # 16
Which four statements describe what is unique about Cost Accounting for items received into inventory as consigned?

A. Consigned items can appear on inventory reports with information about the eventual value of the consigned item
B. The quantity is tracked in inventory but not as an asset until there is an ownership event
C. There is no difference between owned inventory and consigned inventory.
D. Consigned items cannot appear on inventory reports with information about the eventual value of the consigned item.
E. The liability for a consigned item occurs when there is an ownership event.
F. A consumption can automatically trigger a momentary ownership transaction before the consumption transaction.

Answer: A,C,D,E

Explanation:
Reference:

NEW QUESTION # 17
Which four steps need to be completed to establish standard costs for a make item?

A. Export item costs
B. Create a new cost scenario
C. Add standard costs to a cost scenario
D. Run preprocessor
E. Complete cost roll-up
F. Publish costs

Answer: B,C,E,F

Explanation:
Reference:

NEW QUESTION # 18
What are the predefined areas that give you visibility into the status of Receipt Accounting, on the overview page in the Receipt Accounting work area?

A. Receipt Accounting Processes, Accrual Schedule, Review Journal Entries, Receipt Accounting Transactions
B. Receipt Accounting Processes, Accrual Schedule, Receiving Balances, Receipt Accounting Period Validation Status
C. Receipt Accounting Processes, Cleared Accruals, Receiving Balances, Receipt Accounting Transactions
D. Receipt Accounting Processes, Cleared Accruals, Receiving Balances, Receipt Accounting Period Validation Status
E. Receipt Accounting Processes, Accrual Schedule, Receiving Balances, Receipt Accounting Transactions

Answer: C

Explanation:
Reference:

NEW QUESTION # 19
At what level can you define item cost profiles?

A. Cost profiles are ultimately defined at the item level. Different items within the same inventory organization can use different cost profiles.
B. Item cost profiles are defined within an inventory organization. There can be only one cost method for an inventory organization.
C. Item cost profiles are defined at the cost organization level. All items within a cost organization must use the same cost profile.
D. Different items within an inventory organization can use different cost profiles, but items within an item category must all use the same cost profile because that is the level at which the default cost profile is defined.

Answer: D

Explanation:
Reference:

NEW QUESTION # 20
You have configured the application as follows:
* Expense items are set to accrue at receipt.
* Receipt Close tolerance is set to 75 percent.
* Purchasing Line types are set to 2-way match.
When you create a purchase order, the Accrue on Receipt check box is automatically selected when a line is added.
Which two configurations changes will ensure the Accrue on Receipt check box is not selected by default?

A. Change the Purchasing Line types to 4-way match.
B. Change inventory items to accrue at period end.
C. Change the Purchasing Line types to 3-way match.
D. Change expense items to accrue at period end.
E. Change the Receipt Close tolerance so it is 100 percent.

Answer: A,C

Explanation:
Reference:

NEW QUESTION # 21
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