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Oracle 1Z0-1059-26 Exam Syllabus Topics:

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

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q47-Q52):

NEW QUESTION # 47
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 should you configure Revenue management to ensure that these items are grouped into one performance obligation?

A. By defining a Performance Obligation Template.
B. By defining a Revenue Item Group
C. By defining a Contact Identification Rule.
D. By defining a Standalone Selling Price Profile.

Answer: B

NEW QUESTION # 48
What is a Performance Obligation?

A. a product code or SKU
B. a promise to a customer on which either party has acted
C. a promise to a customer
D. a combination of customer type and product code

Answer: C

Explanation:
https://docs.oracle.com/cloud/farel12/financialscs_gs/FAIRP/FAIRP2288193.htm#FAIRP2456627

NEW QUESTION # 49
Which is a term under ASC 606 or IFRS 15?

A. transaction price
B. promise detail
C. initial performance event
D. requires complete

Answer: A

NEW QUESTION # 50
The contract Promised Details tabs includes Selling Amount, Allocated Amount, Revenue Recognized, and Bill.......

What is the difference between Selling Amount and Allocated Amount?

A. The Selling Amount is calculated based on Standalone Selling Prices and is used to tie back to your SSP upload or calculation. The Allocated Amount is based on the Billed amount and is ultimately used for the Revenue Recognition amount.
B. The Selling Amount is calculated based on the source document sales lines amounts and is used to tie back to your source document upload. The Allocated Amount is based on Standalone Selling Price and is ultimately used for the Revenue Recognition amount.
C. The Selling Amount is calculated based on the source document sales lines amount and is used for the Revenue Recognition amount. The Allocated Amount is based on the Billed Amount and Is used to tie back to your Billing source document upload.
D. The Selling Amount is calculated based on Standalone Selling Prices and is used for the Revenue Recognition amount. The Allocated Amount is based on the source document sales lines amounts and is ultimately used to tie back to your source document upload.

Answer: B

NEW QUESTION # 51
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. Post-billing customer acceptance clauses must expire (implicit acceptance), or be manually accepted (explicit acceptance), before the contingency can be removed and revenue recognized.
B. Time-based contingencies must not expire before the contingency can be removed and revenue recognized
C. 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
D. 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
E. Payment-based contingencies do not always require payment before the contingency can be removed and revenue recognized

Answer: A,C

NEW QUESTION # 52
......

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