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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Revenue Contracts and Performance Obligations	24%	- Allocate transaction price to performance obligations - Create and manage revenue contracts and contract modifications - Identify and define performance obligations and distinct goods/services - Handle contract assets, liabilities, and billing events
Topic 2: Revenue Reporting and Analytics	22%	- Use Oracle Transactional Business Intelligence (OTBI) for revenue reporting - Generate standard and custom revenue reports - Monitor and reconcile revenue balances and accounting data - Build analyses, dashboards, and infolets for revenue data
Topic 3: Revenue Management Implementation and Setup	28%	- Configure integration with Oracle Financials Cloud and other modules - Set up standalone pricing and pricing dimension structures - Define system options, parameters, and reference data - Configure Revenue Management application components
Topic 4: Revenue Recognition and Accounting Rules	26%	- Define and manage revenue recognition rules and schedules - Manage allocation and measurement of transaction prices - Understand and apply ASC 606 / IFRS 15 standards - Configure accounting configurations, journal entries, and accounting methods

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q42-Q47):

NEW QUESTION # 42
After defining a pricing dimension structure for a customer, you must define a pricing dimension structure instance.
Which two attributes on the structure instance are inherited from the structure definition?

A. whether Dynamic Combination Creation Allowed is enabled
B. the value sets
C. the Displayed option
D. the Query Required option
E. the shape: Same number of segments and order

Answer: A,E

NEW QUESTION # 43
If the Contract Identification Rules that you defined for your customer did not group the source data into customer as expected, how would you resolve the issue?

A. Delete Contracts from the Manage Customer Contracts Ul.
B. Delete the performance obligations from the relevant contracts through the Manage Customer Contracts Ul.
C. Delete the source data that was imported into Revenue Management and import new source data.
D. Run the Discard Customer Contracts program for the relevant contracts and run the Identify Customer contracts program again.
E. Run the Discard Customer Contracts program for the relevant contracts, define a new, higher-priority Contract Identification Rule, and run The Identify Customer Contracts program again.

Answer: E

NEW QUESTION # 44
What does the creation of an allocation allow you to determine?

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

Answer: B

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

NEW QUESTION # 45
A corporation uses a primary ledger with a currency of USD. The organization's data includes source document lines with amounts expressed in the Euro currency. However, Revenue Management calculates transaction totals, allocations, and creates accounting in the ledger currency.
Which two options are available In Revenue Management to convert transaction amounts to the USD currency?

A. Enter exchange rate information in Standalone Selling Price Profile.
B. Enter Conversion Rate Type in System Options.
C. Provide currency conversion details in the Revenue Basis Data Import Template.
D. Run the Revenue Management translation process.
E. Select Conversion Rate Type in the Source Document Type setup.

Answer: B,D

NEW QUESTION # 46
What are two major changes when comparing the new revenue recognition guidance under ASC 606 and IFRS 15 versus the old standard?

A. Revenue and performance obligation liabilities are not dependent on billing.
B. Expected consideration value is applicable to all industries.
C. Pricing estimates cannot be used In the absence of pricing data.
D. Revenue can be recognized for performance obligations only using the "Point in Time" approach.

Answer: B,C

NEW QUESTION # 47
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