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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Inventory and Costing Processes	- Work in process (WIP) cost flows - Inventory transactions cost processing - Receipt accounting and cost updates
Topic 2: Troubleshooting and Best Practices	- Common configuration issues - Performance and reconciliation best practices
Topic 3: Period Close and Reporting	- Cost period close process - Cost reports and reconciliation
Topic 4: Cost Management Cloud Overview	- Cost accounting fundamentals in Oracle Cloud - Application architecture and key components
Topic 5: Cost Accounting and Distribution	- Cost accounting distributions - Subledger accounting integration
Topic 6: Setup and Configuration	- Cost component definitions and mappings - Cost methods and valuation structures - Cost organizations and cost profiles setup

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q19-Q24):

NEW QUESTION # 19
An invoice is created in a foreign currency. The invoice is not paid until several weeks later. By then, the currency conversion rate has changed.
How do you get the journal line rule to calculate the gain or loss?

A. Create a secondary ledger to track gain/loss.
B. Create a foreign reporting currency to track gain/loss.
C. Subledger Accounting is already set up to process it.
D. Turn on the Subledger Gain or Loss Option.

Answer: D

Explanation:
Reference:

NEW QUESTION # 20
Identify four processors available in the cost processor.

A. Cost Accounting Processor
B. Cost Distribution Processor
C. Receipt Processor
D. Costing Period Processor
E. Cost Reports Processor
F. Cost of Goods Sold Processor

Answer: A,B,E,F

Explanation:
Reference:
https://docs.oracle.com/en/cloud/saas/supply-chain-management/r13-update17d/fapma/manage-cost-accounting.html#FAPMA146491

NEW QUESTION # 21
What are three cost method choices that are available in Cost Accounting?

A. Standard cost
B. Periodic average cost
C. Period end average cost
D. Actual cost (FIFO or First In First Out)
E. Actual cost (LIFO or Last In First Out)
F. Perpetual average cost

Answer: D,E,F

Explanation:
Reference:

NEW QUESTION # 22
Identify two characteristics of an expense pool. (Choose two.)

A. It helps you analyze under-absorption and over-absorption of expenses that you want to capitalize onto the balance sheet as inventory value.
B. It is used only for analyzing gross margins on noninventory sales of services.
C. You can define the name of your expense pool, but you cannot define more than one.
D. It is a user-defined entity that represents a grouping of expenses that you want to absorb with resource and overhead rates.

Answer: A,D

Explanation:
Reference:

NEW QUESTION # 23
Identify three characteristics of cost component to cost element mapping.

A. You can only define one cost component to cost element mapping for an installation.
B. It lets you define how cost component level costs will map into cost elements.
C. It is one of the attributes you define as part of your cost profile definitions.
D. It is user-defined.
E. You cannot modify, duplicate, or create user-defined cost components.

Answer: B,C,D

Explanation:
Reference:
https://fusionhelp.oracle.com/fscmUI/topic/TopicId_P_9392D04E277B3B45E040D30A68817A96

NEW QUESTION # 24
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