Oracle 1Z0-1074-26 Exam Questions 2026 in PDF Format

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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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2026 1Z0-1074-26: Perfect Oracle Cost Management Cloud 2026 Implementation Professional Latest Exam Forum

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q39-Q44):

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. A cost organization can use secondary books to perform Cost Accounting for different purposes such as currencies, regulatory reporting, or management reporting.
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: B,C

Explanation:
Reference:

NEW QUESTION # 40
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 foreign reporting currency to track gain/loss.
B. Turn on the Subledger Gain or Loss Option.
C. Subledger Accounting is already set up to process it.
D. Create a secondary ledger to track gain/loss.

Answer: B

Explanation:
Reference:

NEW QUESTION # 41
Identify three characteristics of cost component to cost element mapping.

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

Answer: B,D,E

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

NEW QUESTION # 42
Your client would like to accrue expense items at period end. What subledger journal entry rule set must be created in order for the expense accrual Journal entries to be successfully generated?

A. Event Class: Period End Accrual Event Type: Period End Accrual
B. Event Class: Expense Accrual Event Type: Expense Accrual
C. Event Class: Purchase Order Price Adjustment Event Type: Expense Accrual
D. Event Class: Expense Accrual Event Type: Period End Accrual
E. Event Class: Purchase Order Price Adjustment Event Type: Period End Accrual

Answer: A

Explanation:
Reference:

NEW QUESTION # 43
Which two types of costs are included in the cost of contract manufactured items?

A. Manufacturer will charge to make the outputs and would normally be enough to cover their costs and include a fair profit.
B. The cost of the contract manufacturing service Item. This is the price that the contract
C. The cost of resources consumed at the OEM's factory
D. The cost of Items that the contract manufacturer had to purchase to perform the contract manufacturing service, and the cost of resources used by the contract manufacturer
E. The cost of items that the original equipment manufacturer (OEM) owns and has provided to the contract manufacturer for use in the process of making the output Items

Answer: D,E

Explanation:
Reference:

NEW QUESTION # 44
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