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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Cost Accounting	25%	- Process and analyze costs 1. Period-end valuation and close 2. Run cost processor 3. Review cost distributions - Set up Cost Accounting 1. Configure cost components and elements 2. Define cost methods 3. Set up cost profiles
Topic 2: Receipt Accounting	20%	- Configure Receipt Accounting 1. Accrue at period end 2. Receipt accrual process - Manage Receipt Accounting transactions 1. Analyze and reconcile accruals 2. Run period-end close
Topic 3: Standard Cost Management	15%	- Analyze standard cost variances 1. Purchase price variance 2. Usage and rate variances - Define and maintain standard costs 1. Update and publish standard costs 2. Create cost scenarios
Topic 4: Landed Cost Management	15%	- Configure Landed Cost 1. Set up estimated vs actual costs 2. Define charge types and rules - Process landed cost transactions 1. Allocate charges 2. Reconcile variances
Topic 5: Security and Inventory Configuration	5%	- Set up access control 1. Define roles and data security - Configure inventory costing parameters 1. Organization costing options 2. Item cost attributes
Topic 6: Supply Chain Financial Orchestration	10%	- Monitor and troubleshoot flows 1. Track transaction status 2. Resolve exceptions - Set up orchestration flows 1. Configure financial rules 2. Define business events
Topic 7: Subledger Accounting	10%	- Review accounting entries 1. Validate subledger journals 2. Transfer to General Ledger - Configure accounting rules 1. Journal line definitions 2. Account derivation rules

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q66-Q71):

NEW QUESTION # 66
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. Every cost organization must use different book names; they cannot be shared.
C. Secondary books can post accounting entries into any ledger, including the primary ledger or any secondary ledger.
D. A cost organization has one book that posts to the primary ledger.

Answer: A,D

Explanation:
Reference:

NEW QUESTION # 67
Identify two characteristics of Landed Cost charge names.

A. You can modify a charge name until it is associated with a trade operation.
B. Duty is a seeded charge name for Landed Cost.
C. Charge names cannot be used to tie an invoice to a trade operation.
D. You can use multiple currencies within a trade operation for the same charge name on different lines.
E. Charge names cannot be associated with a PO schedule.

Answer: A,D

Explanation:
Reference:

NEW QUESTION # 68
Which two outcomes can happen in create accounting when an account combination returned is end dated?

A. The original account is stored on the journal line.
B. An error will always occur.
C. The preprocessor will pre-warn about this error.
D. An alternate account will be used if provided.
E. Suspense accounts cannot be used.

Answer: A,D

Explanation:
Reference:
https://docs.oracle.com/en/cloud/saas/financials/18b/faisl/subledger-accounting-setup.html#FAISL212668

NEW QUESTION # 69
If the accounting method does not have an assigned chart of accounts (COA), which option is valid?

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

Answer: A

Explanation:
Reference:

NEW QUESTION # 70
In which two scenarios would you define account rules based on value sets?

A. When a secondary ledger has a different COA
B. In the absence of a chart of accounts on the accounting method
C. When there is a mapping set to convert the accounts
D. If a segment shares the same value set across multiple chart of accounts
E. When a chart of accounts is assigned to the value set definition

Answer: C,D

Explanation:
Reference:

NEW QUESTION # 71
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