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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Section	Weight	Objectives
Revenue Contracts and Performance Obligations	24%	- Handle contract assets, liabilities, and billing events - Create and manage revenue contracts and contract modifications - Allocate transaction price to performance obligations - Identify and define performance obligations and distinct goods/services
Revenue Recognition and Accounting Rules	26%	- Manage allocation and measurement of transaction prices - Configure accounting configurations, journal entries, and accounting methods - Understand and apply ASC 606 / IFRS 15 standards - Define and manage revenue recognition rules and schedules
Revenue Reporting and Analytics	22%	- Use Oracle Transactional Business Intelligence (OTBI) for revenue reporting - Generate standard and custom revenue reports - Monitor and reconcile revenue balances and accounting data - Build analyses, dashboards, and infolets for revenue data
Revenue Management Implementation and Setup	28%	- Define system options, parameters, and reference data - Configure Revenue Management application components - Set up standalone pricing and pricing dimension structures - Configure integration with Oracle Financials Cloud and other modules

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q77-Q82):

NEW QUESTION # 77
You define a Contract Identification Rule that uses the following source document attributes to match transaction lines:
Bill-to Customer Party Identifier
Extensible Header Character Attribute 4
Based the data displayed:

How many contracts will be created In Revenue Management?

A. 0
B. 1
C. 2
D. 3
E. 4

Answer: E

NEW QUESTION # 78
Which three statements describe how Revenue Management creates accounting contracts to meet the new ASC 606 / IFRS 15 revenue recognition standards?

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

Answer: C,E,F

NEW QUESTION # 79
Why are Source Document Type Codes required when defining Source Document Types?

A. Because they are Revenue Management Descriptive Flexfields.
B. Because they are needed for integration with Product Management.
C. Because they provide uniqueness to the Source Document Types.
D. Because they are needed for the VRM_SOURCE_DOCUMENTS table to populate extensible attributes.

Answer: B

NEW QUESTION # 80
Which statement does NOT describe how revenue is handled under the latest standards under ASC 606 and IFRS 15?

A. You calculate the liability at inception and book it when either party acts. An Act could be shipping or invoicing.
B. You value the accrual at estimated consideration and it is a monetary debt.
C. 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.
D. Liability is a list of goods and services you actually owe to the customers for future satisfaction via transfer.
E. You book the invoiced amount to the P&L when you meet the regulatory definition by Industry.

Answer: C

NEW QUESTION # 81
Given It Is critical to capture common link values In one or more attributes on the source document lines in order to build effective Performance Obligation Identification Rules, how many User Extensible Fields does Revenue Management provide to facilitate the capture of this data?

A. 60 User Extensible Fields
B. 50 User Extensible Fields
C. 90 User Extensible Fields
D. 10 User Extensible Fields

Answer: D

NEW QUESTION # 82
......

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