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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q43-Q48):

NEW QUESTION # 43
Which two rules determine whether a condition has been met for accounting rules?

A. When the condition is met, the rule associated with that priority is used.
B. Use parenthesis to control the order of the condition evaluation.
C. After all conditions are tested, the final resulting value is used.
D. Priorities determine the order in which accounting rule conditions are examined.
E. The conditions are evaluated in the sequence they are defined in the accounting rule.

Answer: A,D

Explanation:
Reference:

NEW QUESTION # 44
You are establishing the cost for a make assembly. When we run Cost Rollup, it is not rolling up and the Assembly shows "0" cost. However, item costs are available for child (buy) components. In the review work order cost, we are able to see child components costs, but not the rollup cost of the assembly.
Identify two reasons this happened.

A. The assembly item is marked as Perpetual Average costed.
B. Outstanding purchase orders have not been received.
C. The Work Definition is incomplete.
D. Burdens have not been established for the item
E. The item has no on-hand inventory.

Answer: A,C

Explanation:
Reference:

NEW QUESTION # 45
Select the two valid relationships between subledger components.

A. Journal entry rules are used to hold accounting rules.
B. Journal entry rule sets hold journal rules and accounting rules.
C. The accounting method groups journal entry rule sets by Event Class and Event Type.
D. The journal lines hold the journal entry rule sets.
E. The accounting method holds the accounting rules by Event Class and Event Type.

Answer: A,B

Explanation:
Reference:
https://docs.oracle.com/cd/E51367_01/financialsop_gs/FAISL/F1456683AN11328.htm

NEW QUESTION # 46
If the accounting method on the Subledger Accounting method page has an assigned chart of accounts (COA), which two types of Journal entry rule sets can be used?

A. Rule sets that use the same chart of accounts
B. Rule sets that have a mapping set to convert the accounts
C. Rule sets assigned to a secondary ledger with a different COA
D. Rule sets where the accounting rules override the method rule set
E. Rule sets not associated with any chart of accounts

Answer: A,E

Explanation:
Reference:

NEW QUESTION # 47
Your customer has a defined financial route that is not the same as the physical route in that it involves intermediate nodes (internal business units) that are not part of the physical supply chain.
Which pair of tasks are required to define and associate routes in Landed Cost Management?

A. Define the route in Cost and Profit Planning and associate with the Trade Operations Template in Landed Costs.
B. Define the route In Cost and Profit Planning and associate with Trade Operations in Landed Costs
C. Define the route in Functional Setup Manager and associate with Trade Operations in Landed Costs
D. Define the route in Functional Setup Manager and associate with Manage Charge Invoice Associations in Landed Costs
E. Define the route in Landed Costs and associate with the Trade Operations Template in Landed Costs.

Answer: C

Explanation:
Reference:

NEW QUESTION # 48
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