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Oracle 1Z0-1054-26 Exam Syllabus Topics:

SectionObjectives
Accounting and Close Processes- Period close activities
  • 1. Subledger to GL reconciliation
    • 2. Close monitoring and reconciliation
      - Financial reporting
      • 1. Account analysis and reporting
        • 2. Financial Reporting Studio usage
          Journal Processing- Journal approvals and posting
          • 1. Posting process and controls
            • 2. Approval workflows
              - Journal creation and management
              • 1. Recurring journals
                • 2. Manual journals
                  Security and Integration- Role-based access control
                  • 1. Financial roles and privileges
                    - Integration with subledgers
                    • 1. AP/AR integration with GL
                      • 2. Data import and export processes
                        Advanced Financials Features- Allocations and automation
                        • 1. Allocation rules
                          • 2. Automated accounting processes
                            - Intercompany accounting
                            • 1. Intercompany transactions
                              • 2. Balancing and eliminations
                                General Ledger Configuration- Enterprise structure setup for Financials
                                • 1. Ledger configuration
                                  • 2. Chart of Accounts design and setup
                                    - Accounting configuration
                                    • 1. Accounting calendars
                                      • 2. Currency setup and revaluation

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                                        Oracle Fusion Cloud Financials: General Ledger 2026 Implementation Professional Sample Questions (Q40-Q45):

                                        NEW QUESTION # 40
                                        Your fiscal authority requires all journals to have a sequential number assigned when the accounting period is closed.
                                        Which sequencing option should you use to achieve gapless sequence numbers for posted journal entries in chronological order?

                                        Answer: D

                                        Explanation:
                                        Reporting Sequencing is used when a fiscal authority requires gapless, chronological sequencing for posted journals at period close. Accounting sequences are generally assigned when journals are posted or when subledger accounting is created, but reporting sequences are specifically designed for statutory reporting requirements that demand final gapless ordering after the accounting period is closed.
                                        Document sequencing applies more broadly to source documents and transactions, not this specific General Ledger period-close sequencing requirement. Ledger Sequencing is not the correct Oracle sequencing option for this scenario. Oracle documentation distinguishes accounting sequences from reporting sequences and explains that reporting sequences provide gapless chronological numbering when the General Ledger period is closed.


                                        NEW QUESTION # 41
                                        You can run predefined reports to reconcile subledger application balances to General Ledger balances. Which attribute must you set up on the Manage Values page for chart of accounts segment values so that you can run the Payables to General Ledger Reconciliation report or Receivables to General Ledger Reconciliation report?'

                                        Answer: D


                                        NEW QUESTION # 42
                                        You are planning to use the Related Value Sets feature with your Chart of Accounts to create a dependency between the Company and Cost Center segments. For example, when using Company 101, the list of displayed cost centers should be in the range 100 to 199. When setting up your value sets, which validation type should you choose for the Cost Center segment?

                                        Answer: B

                                        Explanation:
                                        Related Value Sets in Oracle Fusion Cloud are used to create a relationship between two value sets so that the valid values of one segment are restricted based on the value selected in a preceding segment.
                                        The important correction here is that the value sets used in related value set configuration must be Independent value sets, not Dependent value sets. A Dependent validation type is a different value-set mechanism and is not the correct setup for Related Value Sets in the Chart of Accounts. Oracle documentation explains that related value sets define dependencies where the values shown for a succeeding segment are filtered by the selected predecessor value, and both value sets must be independent.


                                        NEW QUESTION # 43
                                        In a primary ledger, under the System options, in the Close section, the "Prevent General Ledger Period Closure When Open Subledger Periods Exist" option has been selected.
                                        For which subledger can you opt out of the Period Close Checking feature by using the ORA_GL_INCLD_STRICT_PRD_CLOSE lookup?

                                        Answer: B


                                        NEW QUESTION # 44
                                        What are the tables or views from which the Create Accounting program takes source data that is used in rules to create journal entries?

                                        Answer: B


                                        NEW QUESTION # 45
                                        ......

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