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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Cost Accounting	25%	- Set up Cost Accounting 1. Set up cost profiles 2. Configure cost components and elements 3. Define cost methods - Process and analyze costs 1. Review cost distributions 2. Run cost processor 3. Period-end valuation and close
Topic 2: Landed Cost Management	15%	- Configure Landed Cost 1. Define charge types and rules 2. Set up estimated vs actual costs - Process landed cost transactions 1. Allocate charges 2. Reconcile variances
Topic 3: Receipt Accounting	20%	- Configure Receipt Accounting 1. Accrue at period end 2. Receipt accrual process - Manage Receipt Accounting transactions 1. Run period-end close 2. Analyze and reconcile accruals
Topic 4: Security and Inventory Configuration	5%	- Configure inventory costing parameters 1. Item cost attributes 2. Organization costing options - Set up access control 1. Define roles and data security
Topic 5: Subledger Accounting	10%	- Review accounting entries 1. Validate subledger journals 2. Transfer to General Ledger - Configure accounting rules 1. Account derivation rules 2. Journal line definitions
Topic 6: Standard Cost Management	15%	- Analyze standard cost variances 1. Usage and rate variances 2. Purchase price variance - Define and maintain standard costs 1. Update and publish standard costs 2. Create cost scenarios
Topic 7: Supply Chain Financial Orchestration	10%	- Monitor and troubleshoot flows 1. Resolve exceptions 2. Track transaction status - Set up orchestration flows 1. Define business events 2. Configure financial rules

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q51-Q56):

NEW QUESTION # 51
Your client would like to accrue expense items at period end. What subledger journal entry rule set must be created in order for the expense accrual Journal entries to be successfully generated?

A. Event Class: Expense Accrual Event Type: Period End Accrual
B. Event Class: Purchase Order Price Adjustment Event Type: Period End Accrual
C. Event Class: Period End Accrual Event Type: Period End Accrual
D. Event Class: Expense Accrual Event Type: Expense Accrual
E. Event Class: Purchase Order Price Adjustment Event Type: Expense Accrual

Answer: C

Explanation:
Reference:

NEW QUESTION # 52
Identify two characteristics of a cost profile.

A. It is used for Receipt Accounting.
B. It is used for calculating the estimated cost of manufactured items under different scenarios.
C. It is where you define your Cost Accounting policies.
D. It is where you define which cost method you want to use for the cost component to cost element mapping.

Answer: A,C

Explanation:
Reference:

NEW QUESTION # 53
You have configured your expense items to accrue at receipt. You have created a few purchase orders and want to verify that the supplier invoices have been created.
Which accounting entries signal this process has taken place?

A. Debit Expense, Credit Receiving Inspection
B. Debit Accrued Liability, Credit Accounts Payable
C. Debit Charge Account (expense or inventory), Credit Receiving Inspection
D. Debit Expense, Credit Expense Accrual
E. Debit Receiving Inspection, Credit Accrued Liability

Answer: C

Explanation:
Reference:

NEW QUESTION # 54
Which two things must your customer check daily in order to ensure that all their purchase order transactions from that day have been accounted for in Receipt Accounting Distribution?

A. Review their accrual balances and clear them.
B. Review their Receipt Accounting processes that show whether any processes failed and why.
C. Review their distributions that show the debit and credit information specific to the Receipt Accounting transaction selected.
D. Review their audit receipt accrual clearing balances.
E. Review their journal entries, including their sub-ledger accounting events and class where the charges from the purchase orders are going to be charged to.

Answer: A,E

Explanation:
Reference:

NEW QUESTION # 55
Which three predefined areas can you review on the Overview page of Cost Accounting? (Choose three.)

A. Purchase Variance Summary
B. Work Order Costs
C. Inventory Valuation
D. Cost Processing
E. Item Costs
F. Journal Entries

Answer: A,B,C

Explanation:
Reference:

NEW QUESTION # 56
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