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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Revenue Reporting and Analytics	22%	- Build analyses, dashboards, and infolets for revenue data - Use Oracle Transactional Business Intelligence (OTBI) for revenue reporting - Monitor and reconcile revenue balances and accounting data - Generate standard and custom revenue reports
Topic 2: 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
Topic 3: Revenue Recognition and Accounting Rules	26%	- Configure accounting configurations, journal entries, and accounting methods - Manage allocation and measurement of transaction prices - Define and manage revenue recognition rules and schedules - Understand and apply ASC 606 / IFRS 15 standards
Topic 4: Revenue Contracts and Performance Obligations	24%	- Identify and define performance obligations and distinct goods/services - Handle contract assets, liabilities, and billing events - Create and manage revenue contracts and contract modifications - Allocate transaction price to performance obligations

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q38-Q43):

NEW QUESTION # 38
Which is the correct definition of the Performance Obligation Liability on the balance sheet, replacing the Deferred Revenue liability?

A. your invoiced goods and services less those goods and services that you have not yet delivered
B. your debt to customers for goods and services you are obliged to deliver to them by either party acting less your right to invoice them for those goods and services once delivered
C. Unearned Revenue
D. your debt to customers for goods and services you are obliged to deliver to them by either party acting

Answer: D

NEW QUESTION # 39
65-A business entity (your client) sells a computer, monitor, keyboard, and mouse as a single package to consumers. The entity has identified that this bundle is a distinct performance obligation. How would you configure the Performance Obligation Identification Rule to ensure correct grouping of these items?

A. By defining an item group and assigning that to the rule
B. By defining a grouping on an extensible line attribute and ensuring that the source lines for the specified items contain the same value for that attribute
C. By defining a grouping on an extensible line attribute and ensuring that the source lines for the specified items contain different values for that attribute
D. By defining a grouping rule on the customer class
E. By defining an exclusion rule to exclude customer classes that are "Retail"

Answer: C

NEW QUESTION # 40
Which three tasks can be performed In the Revenue Management Work Area?

A. Review Performance Satisfaction Plans.
B. Manage contracts in "Pending Allocation" status.
C. Review Observed Standalone Selling Prices.
D. Edit Contract Identification Rules.
E. Manage contracts in "Pending Review" status.
F. Review Revenue Price Profiles.

Answer: B,C,E

NEW QUESTION # 41
What should E-Business Suite General Ledger and Oracle Cloud General Ledger do as part of the transition to the new standard strategy under ASC 606 and IFRS 15?

A. Using their existing primary ledger.
B. Create a secondary ledger.
C. Create a new primary ledger.
D. Create a reporting ledger.

Answer: A

NEW QUESTION # 42
What does the creation of an allocation allow you to determine?

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

Answer: B

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

NEW QUESTION # 43
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