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Oracle 1Z0-1054-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Journal Processing	- Journal approvals and posting 1. Approval workflows 2. Posting process and controls - Journal creation and management 1. Recurring journals 2. Manual journals
Topic 2: Security and Integration	- Role-based access control 1. Financial roles and privileges - Integration with subledgers 1. AP/AR integration with GL 2. Data import and export processes
Topic 3: Accounting and Close Processes	- Financial reporting 1. Account analysis and reporting 2. Financial Reporting Studio usage - Period close activities 1. Close monitoring and reconciliation 2. Subledger to GL reconciliation
Topic 4: General Ledger Configuration	- Enterprise structure setup for Financials 1. Ledger configuration 2. Chart of Accounts design and setup - Accounting configuration 1. Currency setup and revaluation 2. Accounting calendars
Topic 5: Advanced Financials Features	- Allocations and automation 1. Automated accounting processes 2. Allocation rules - Intercompany accounting 1. Intercompany transactions 2. Balancing and eliminations

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Oracle Fusion Cloud Financials: General Ledger 2026 Implementation Professional Sample Questions (Q24-Q29):

NEW QUESTION # 24
You have just been hired to add a new subsidiary to the corporate enterprise structure in the customer ' s Oracle Fusion Cloud.
The subsidiary will capture transaction information from subledgers in the local currency and under International Financial Reporting standards (IFRS) and local GAAP for corporate reporting requirements, which will report via the use of a secondary ledger.
The secondary ledger is used only at period end; there is no need to have real-time transaction or Journal details. It is noted that most of the accounting between IFRS and Corporate GAAP is similar.
Which conversion level would you recommend to keep a thin secondary ledger?

A. Journal ledger
B. Adjustment only
C. Balance level
D. Sub-ledger level.

Answer: C

Explanation:
To keep a thin secondary ledger, you should select the balance level as the data conversion level. This means that only the ending balances of the primary ledger are copied to the secondary ledger at the end of each period. This reduces the data volume and storage requirements of the secondary ledger, as well as the processing time and resources needed to copy the data. The balance level conversion is suitable for scenarios where the accounting methods or charts of accounts are similar between the primary and secondary ledgers, and there is no need to maintain detailed journals or subledger transactions in the secondary ledger. References: Primary Ledgers, Secondary Ledgers, and Reporting Currencies, How Journals Are Copied from Primary to Secondary Ledgers When ..., GL Secondary Ledger Conversion Level Change

NEW QUESTION # 25
You are using account hierarchies for reporting and allocations.
Which two statements are true about these types of hierarchies? (Choose two.)

A. Hierarchies for reporting and allocations have to be published to Essbase cubes.
B. You can have only one version of a hierarchy published to the Essbase cube at any time.
C. Child values in these hierarchies can belong to only one parent.
D. Hierarchies for reporting and allocations do not have to be published to Essbase cubes.

Answer: B,C

Explanation:
According to the Oracle documentation34, account hierarchies are defined in Oracle Fusion applications using tree functionality. Each account hierarchy is defined as a tree with one or more versions. You can have only one version of a hierarchy published to the Essbase cube at any time (option A). Child values in these hierarchies can belong to only one parent (option D).Option B is incorrect becausehierarchies for reporting and allocations must be published to Essbase cubes5. Option C is incorrect because it contradicts option B.

NEW QUESTION # 26
You have decided to use the Journal Attachments Audit feature to monitor and adhere to compliance policies.
Journals created from which mode are eligible for auditing?

A. Journals created using ADFdi
B. Journals created in the user interface
C. Journals created using Journal Import
D. Journals created using FBDI templates

Answer: B

Explanation:
The Journal Attachments Audit feature is intended to monitor journal attachments that are added through the journal user interface. This control is compliance-focused because journal preparers and approvers often attach supporting evidence, backup schedules, approval documents, or audit justification directly while creating or editing journals online. FBDI, ADFdi, and Journal Import are primarily data-load or integration methods for journal creation and are not the eligible source mode for this specific attachment audit behavior. The key point is that the audit feature is scoped to journals where attachments are maintained interactively in the UI. Therefore, the correct answer is journals created in the user interface. This is the only option that aligns with the functional purpose of Journal Attachments Audit in General Ledger compliance monitoring.

NEW QUESTION # 27
You are setting up Close Monitor for your organization. What is the key consideration when selecting the ledgers or ledger sets that form part of the Close Monitor hierarchy?

A. The members of the Close Monitor hierarchy must all be primary ledgers or secondary ledgers.
B. The members of the Close Monitor hierarchy must all share the same accounting convention.
C. The members of the Close Monitor hierarchy must share a common Chart of Accounts and calendar.

Answer: C

NEW QUESTION # 28
Your company wants to change theCumulative Translation Adjustment (CTA) accountto record gains/losses from varying currency rates.
What steps must you perform to achieve this objective without causing data corruption?

A. Open the Ledgers page and update the CTA account and then rerun Translation for all periods required.
The system will automatically update the translated balances.
B. Query the Translation journals and delete all of them, then change the CTA account in the Ledger page, and rerun Translation for all periods required.
C. Purge all translated balances, change the CTA account in the Ledger page, and rerun Translation for all periods required.
D. Define a new ledger and accounting configuration. The CTA account cannot be updated after the ledger has been in use.

Answer: C

NEW QUESTION # 29
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