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Oracle 1Z0-1054-26 Exam Syllabus Topics:

Section	Objectives
General Ledger Configuration	- Chart of Accounts structure and segments - Accounting calendar and currency setup - Ledger setup and accounting configuration
Period Close and Reconciliation	- Period close process in General Ledger - Account reconciliation and balancing
Security and Controls	- Audit and compliance controls - Role-based access control in General Ledger
Journal Processing	- Journal creation and approval workflows - Journal import and automation - Recurring journals and allocations
Financial Reporting	- Real-time reporting and analytics - Financial Statement Generator (FSG) and reporting tools

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Oracle Fusion Cloud Financials: General Ledger 2026 Implementation Professional Sample Questions (Q70-Q75):

NEW QUESTION # 70
Your company wants to change theCumulative Translation Adjustment (CTA) accountto record gains/losses from varying currency rates.
What steps must you perform to achieve this objective without causing data corruption?

A. Open the Ledgers page and update the CTA account and then rerun Translation for all periods required. The system will automatically update the translated balances.
B. Define a new ledger and accounting configuration. The CTA account cannot be updated after the ledger has been in use.
C. Query the Translation journals and delete all of them, then change the CTA account in the Ledger page, and rerun Translation for all periods required.
D. Purge all translated balances, change the CTA account in the Ledger page, and rerun Translation for all periods required.

Answer: D

NEW QUESTION # 71
An Oracle Fusion Cloud customer has a complex enterprise structure that includes multiple legal entities in multiple countries. To match the intercompany balancing requirements, all four levels of rules have been defined. In user testing, the business experts are asking which rule will be considered first when balancing an intercompany journal?

A. Primary balancing segment rule
B. Legal entity-level rule
C. Ledger-level rule
D. Chart of accounts rule

Answer: A

Explanation:
When balancing an intercompany journal, Oracle Fusion Cloud will first look for a primary balancing segment rule that matches the provider and receiver primary balancing segment values. If such a rule exists, it will be used to generate the intercompany receivables and payables accounts. If not, Oracle Fusion Cloud will look for a chart of accounts rule, then a legal entity-level rule, and finally a ledger-level rule. The primary balancing segment rule has the highest priority and the ledger-level rule has the lowest priority.Reference:
Overview of Intercompany Balancing Rules
Intercompany Balancing Rules
Troubleshooting Guide For Intercompany Balancing
Example of Generating Intercompany Receivables and Intercompany Payables Accounts

NEW QUESTION # 72
You want to automatically post journal batches imported from subledger sources to prevent accidental edits or deletions of the subledger sources journals, which could cause an out-of-balance situation between your subledgers and general ledger.
Which two aspects should you consider when defining your AutoPost Criteria?

A. Include all of your subledger sources in the AutoPost Criteria. Divide up criteria sets by subledger source only if you need to schedule different posting times.
B. Use the All option for category and accounting period to reduce maintenance and ensure that all imported journals are included in the posting process.
C. Schedule your AutoPost Criteria set to run during off-peak hours only.
D. Create your AutoPost criteria using minimal sources and categories.

Answer: A,B

NEW QUESTION # 73
You need to set up a calendar for the year Apr-XX to Mar-YY where YY is the following year, and you would like the periods to be named according to the year they fall in.
What format should you choose?

A. Fiscal Year
B. Year
C. Calendar Year
D. Period

Answer: A

Explanation:
According to Oracle documentation3, when you need to set up a calendar for the year Apr-XX to Mar-YY where YY is the following year, and you would like the periods to be named according to the year they fall in, you should choose Fiscal Year as the format. A Fiscal Year format enables you to define periods based on fiscal years that span two calendar years. Therefore, option A is correct. Option B is incorrect because a Calendar Year format defines periods based on calendar years that start on January 1st and end on December 31st. Option C is incorrect because a Period format defines periods based on any number of days or weeks. Option D is incorrect because a Year format defines periods based on calendar years that start on any month other than January and end on any month other than December.

NEW QUESTION # 74
When working with Essbase, versions of the tree hierarchy as defined in the Fusion are not available in the Essbase balances cube. What should you do to correct this situation?

A. Redeploy the chart of accounts.
B. Make sure the tree is active.
C. Make sure to flatten the rows of the tree version.
D. Make sure the tree version was published successfully.

Answer: D

NEW QUESTION # 75
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