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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Revenue Recognition Processing	- Revenue recognition events 1. Revenue scheduling and accounting entries 2. Revenue adjustments and reallocation - Contract processing 1. Contract modification handling 2. Performance obligation fulfillment
Topic 2: Revenue Management Cloud Service Fundamentals	- Revenue standards overview 1. Performance obligations identification 2. IFRS 15 / ASC 606 principles - Core concepts of Revenue Management Cloud 1. Revenue lifecycle and recognition principles 2. Subscription and contract revenue concepts
Topic 3: Integration and Reporting	- Integration with Oracle Cloud ERP 1. Source systems data ingestion 2. Subledger accounting integration - Reporting and analytics 1. Period close reporting 2. Revenue dashboards and reports
Topic 4: Implementation and Configuration	- Pricing and allocation rules 1. Standalone selling price (SSP) configuration 2. Revenue allocation rules setup - Setup and functional configuration 1. Source document and transaction mapping 2. Revenue management setup tasks

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q75-Q80):

NEW QUESTION # 75
Which three statements about Effective Periods are true?

A. Effective Periods only define the rage where standalone selling prices of an item should be effective.
B. Effective Periods are used for standalone selling prices and for creating journal entries.
C. If effective periods are not defined, Revenue Management uses the General Ledger calendar.
D. Gaps between periods are not allowed.
E. You cannot have overlapping periods.

Answer: A,D,E

NEW QUESTION # 76
Which, when transferred to a customer, allows you to recognize revenue?

A. a performance obligation
B. promise detail
C. an invoice
D. a shipment

Answer: A

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

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

Answer: B

NEW QUESTION # 78
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. 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
B. Time-based contingencies must not expire before the contingency can be removed and revenue recognized
C. Post-billing customer acceptance clauses must expire (implicit acceptance), or be manually accepted (explicit acceptance), before the contingency can be removed and revenue recognized.
D. 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
E. Payment-based contingencies do not always require payment before the contingency can be removed and revenue recognized

Answer: C,D

NEW QUESTION # 79
Revenue Management integrates with the Subledger Accounting application. Which three services does Subledger Accounting provide to Revenue Management?

A. General Ledger journal creation
B. centralized accounting solution
C. stand-alone selling price derivation
D. multiple accounting representations
E. revaluation of assets and liabilities
F. General Ledger account derivation based on predefined events

Answer: A,D,E

NEW QUESTION # 80
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