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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q68-Q73):

NEW QUESTION # 68
Which two statements are true about Cost Accounting books? (Choose two.)

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

Answer: A,C

Explanation:
Reference:

NEW QUESTION # 69
Your client wants to set up some of their items as expense items and then enable them to be accrued at period end for one of their business units.
Which two configurations will support this request?

A. Product Information Item > Search and select the expense item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "Yes".
B. Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to At Receipt.
C. Configure Procurement Business Function > Select the business unit > Set Select Receipt Close Point to Accrue at Period End.
D. Configure Procurement Business Function > Select the business unit > Set Select Receipt Close Point to Accrue at At Receipt.
E. Product Information Item > Search and select item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "No".
F. Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to Period End.

Answer: B,C

Explanation:
Reference:

NEW QUESTION # 70
If the accounting method does not have an assigned chart of accounts (COA), which option is valid?

A. Any secondary ledger that uses the method cannot have a COA.
B. The accounting method can be assigned to any ledger.
C. Accounting rules cannot override the accounting method.
D. The accounting method must have a mapping set to convert the accounts.
E. The accounting method may only be used by ledgers without a COA.

Answer: B

Explanation:
Reference:

NEW QUESTION # 71
Which four steps need to be completed to establish standard costs for a make item?

A. Publish costs
B. Complete cost roll-up
C. Add standard costs to a cost scenario
D. Export item costs
E. Create a new cost scenario
F. Run preprocessor

Answer: A,B,C,E

Explanation:
Reference:

NEW QUESTION # 72
Identify four reasons to use the set ID when defining Cost Accounting setups. (Choose four)

A. You can take advantage of the business unit-to-set ID mapping defined in Cost Accounting.
B. You can control which definitions are visible to different cost organizations
C. You don't have to create any definitions for cost books.
D. You can share definitions across multiple cost organizations.
E. You have the option to share setup data across all cost organizations using the common set.
F. You can streamline your setup effort.

Answer: A,D,E,F

Explanation:
Reference:

NEW QUESTION # 73
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