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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Cost Accounting and Distribution	- Cost accounting distributions - Subledger accounting integration
Troubleshooting and Best Practices	- Performance and reconciliation best practices - Common configuration issues
Period Close and Reporting	- Cost period close process - Cost reports and reconciliation
Setup and Configuration	- Cost methods and valuation structures - Cost component definitions and mappings - Cost organizations and cost profiles setup
Cost Management Cloud Overview	- Application architecture and key components - Cost accounting fundamentals in Oracle Cloud
Inventory and Costing Processes	- Receipt accounting and cost updates - Inventory transactions cost processing - Work in process (WIP) cost flows

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q13-Q18):

NEW QUESTION # 13
Identify two ways that standard cost is calculated.

A. The cost of a configured item is calculated based on the work definition of the model item.
B. The standard cost is the sum of the cost of the selected option items.
C. Users must manually enter the cost of each configured item; the calculation is not automated.
D. The roll-up calculation can be performed to update standard costs for Cost Accounting purposes
E. The standard cost of the configured item is based on the purchase order price quoted by the

Answer: B,D

Explanation:
Reference:

NEW QUESTION # 14
Which statement is true regarding the cost cutoff date in Cost Accounting?

A. Transactions with a transaction date after the cost cutoff date will not be processed. These transactions will never be processed in any subsequent cost processor run.
B. It only affects whether or not you can process a cost adjustment.
C. Transactions with a transaction date after the cost cutoff date will not be processed until the cost cutoff date is changed to a date that is later than the transaction date.
D. Transactions with a transaction date before the cost cutoff date will not be processed until the cost cutoff date is changed to a date that is before the transaction date.

Answer: C

Explanation:
Reference:

NEW QUESTION # 15
Which three cost planning tasks can be performed in the Cost Accounting work area?

A. Review Item Costs
B. Management Cost Accounting Periods
C. Analyzing and Comparing Costs
D. Estimating Standard Costs for Assemblies
E. Manage Resource Rates
F. Review Work Order Costs

Answer: C,D,E

Explanation:
Reference:
https://fusionhelp.oracle.com/fscmUI/topic/TopicId_P_C97AC111350F0D3EE040D30A68814D11

NEW QUESTION # 16
You are establishing the cost for a make assembly. When we run Cost Rollup, it is not rolling up and the Assembly shows "0" cost. However, item costs are available for child (buy) components. In the review work order cost, we are able to see child components costs, but not the rollup cost of the assembly.
Identify two reasons this happened.

A. The assembly item is marked as Perpetual Average costed.
B. The item has no on-hand inventory.
C. Outstanding purchase orders have not been received.
D. Burdens have not been established for the item
E. The Work Definition is incomplete.

Answer: A,E

Explanation:
Reference:

NEW QUESTION # 17
Which two outcomes can happen in create accounting when an account combination returned is end dated?

A. The original account is stored on the journal line.
B. An alternate account will be used if provided.
C. Suspense accounts cannot be used.
D. The preprocessor will pre-warn about this error.
E. An error will always occur.

Answer: A,B

Explanation:
Reference:
https://docs.oracle.com/en/cloud/saas/financials/18b/faisl/subledger-accounting-setup.html#FAISL212668

NEW QUESTION # 18
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