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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Cost Analysis and Reporting	- Cost reconciliation and variance analysis - Cost reports and inquiries
Cost Processing	- Cost distribution and adjustments - Resource and overhead costing - Material cost accounting
Cost Management Overview	- Costing methods and principles - Cost accounting concepts in Oracle Cloud
Setup and Configuration	- Inventory valuation and accounting setup - Cost organization and cost book setup - Subledger accounting configuration
Integration with Oracle Cloud Applications	- Integration with Financials and Subledger Accounting - Integration with Inventory and Manufacturing

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q38-Q43):

NEW QUESTION # 38
You are configuring Landed Cost Management for client proof of concept and only want to set up required tasks. Which task must be completed?

A. Trade Operation Templates
B. Trade Operation
C. Reference Types
D. Routes
E. Charge Name

Answer: E

Explanation:
Reference:

NEW QUESTION # 39
Which two statements are true about Cost Accounting books? (Choose two.)

A. Secondary books can post accounting entries into any ledger, including the primary ledger or any secondary ledger.
B. Every cost organization must use different book names; they cannot be shared.
C. A cost organization has one book that posts to the primary ledger.
D. A cost organization can use secondary books to perform Cost Accounting for different purposes such as currencies, regulatory reporting, or management reporting.

Answer: C,D

Explanation:
Reference:

NEW QUESTION # 40
Which two rules determine whether a condition has been met for accounting rules?

A. Priorities determine the order in which accounting rule conditions are examined.
B. Use parenthesis to control the order of the condition evaluation.
C. After all conditions are tested, the final resulting value is used.
D. The conditions are evaluated in the sequence they are defined in the accounting rule.
E. When the condition is met, the rule associated with that priority is used.

Answer: A,E

Explanation:
Reference:

NEW QUESTION # 41
Which statement is true regarding the cost cutoff date in Cost Accounting?

A. It only affects whether or not you can process a cost adjustment.
B. 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.
C. 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.
D. 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.

Answer: D

Explanation:
Reference:

NEW QUESTION # 42
Identify two ways that standard cost is calculated.

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

Answer: C,E

Explanation:
Reference:

NEW QUESTION # 43
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