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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 Financials and Subledger Accounting - Integration with Inventory and Manufacturing
Topic 3: Cost Processing	- Resource and overhead costing - Cost distribution and adjustments - Material cost accounting
Topic 4: Setup and Configuration	- Subledger accounting configuration - Cost organization and cost book setup - Inventory valuation and accounting setup
Topic 5: Cost Management Overview	- Cost accounting concepts in Oracle Cloud - Costing methods and principles

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q46-Q51):

NEW QUESTION # 46
Identify two characteristics of Landed Cost charge names.

A. You can modify a charge name until it is associated with a trade operation.
B. You can use multiple currencies within a trade operation for the same charge name on different lines.
C. Duty is a seeded charge name for Landed Cost.
D. Charge names cannot be used to tie an invoice to a trade operation.
E. Charge names cannot be associated with a PO schedule.

Answer: A,B

Explanation:
Reference:

NEW QUESTION # 47
When running the Transfer Costs to Cost Management process, where will the primary default source for costs come from and what is the effect?

A. Purchase order costs; item catalog costs can be used.
B. Requisition costs; validated costs can be used.
C. Receipt costs; costs include adjustments.
D. Receivables invoices; actual cost can be used.
E. Payables invoices; invoice price variance can be added to item cost.

Answer: E

Explanation:
Reference:

NEW QUESTION # 48
You have just finished modifying an accounting method. What is the final step to complete the accounting method configuration?

A. Create Accounting.
B. Execute the Preprocessor.
C. Transfer costs to Cost Management.
D. Activate its journal entry rule set assignments.
E. Transfer transactions from Receiving to Costing.

Answer: D

Explanation:
Reference:

NEW QUESTION # 49
Which two types of costs are included in the cost of contract manufactured items?

A. The cost of Items that the contract manufacturer had to purchase to perform the contract manufacturing service, and the cost of resources used by the contract manufacturer
B. The cost of the contract manufacturing service Item. This is the price that the contract
C. The cost of resources consumed at the OEM's factory
D. Manufacturer will charge to make the outputs and would normally be enough to cover their costs and include a fair profit.
E. The cost of items that the original equipment manufacturer (OEM) owns and has provided to the contract manufacturer for use in the process of making the output Items

Answer: A,E

Explanation:
Reference:

NEW QUESTION # 50
Which four predefined costing reports can you use to gather information to review inventory value? (Choose four.)

A. Inventory Valuation Report
B. Costing Account Balances Report
C. Cost Accounting Valuation Report
D. Work in Process Inventory Valuation Report
E. Layer Inventory Valuation Report
F. COGS and Revenue Matching Report
G. In-transit Valuation Report

Answer: A,B,E,G

Explanation:
Reference:

NEW QUESTION # 51
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