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Oracle 1Z0-1074-26 Exam Syllabus Topics:

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

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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions (Q12-Q17):

NEW QUESTION # 12
Identify two ways that standard cost is calculated.

A. The standard cost of the configured item is based on the purchase order price quoted by the
B. Users must manually enter the cost of each configured item; the calculation is not automated.
C. The cost of a configured item is calculated based on the work definition of the model item.
D. The roll-up calculation can be performed to update standard costs for Cost Accounting purposes
E. The standard cost is the sum of the cost of the selected option items.

Answer: D,E

Explanation:
Reference:

NEW QUESTION # 13
Which two steps need to be completed to estimate landed costs?

A. Transfer transactions from the Inventory to the Costing process.
B. Transfer transactions from the Payables to the Costing process.
C. Update standard costs.
D. Prepare the Material Purchase Order Data process.
E. Allocate charges

Answer: D,E

Explanation:
Reference:

NEW QUESTION # 14
Which two statements are true about Cost Accounting books? (Choose two.)

A. Every cost organization must use different book names; they cannot be shared.
B. A cost organization can use secondary books to perform Cost Accounting for different purposes such as currencies, regulatory reporting, or management reporting.
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: B,D

Explanation:
Reference:

NEW QUESTION # 15
Which three cost planning tasks can be performed in the Cost Accounting work area?

A. Manage Resource Rates
B. Review Item Costs
C. Estimating Standard Costs for Assemblies
D. Review Work Order Costs
E. Management Cost Accounting Periods
F. Analyzing and Comparing Costs

Answer: A,C,F

Explanation:
Reference:
https://fusionhelp.oracle.com/fscmUI/topic/TopicId_P_C97AC111350F0D3EE040D30A68814D11

NEW QUESTION # 16
You have finished creating your sub ledger journal entry rule sets and see that they are still in the incomplete status. Which two steps will ensure that the journal entries are generated?

A. Add the subledger journal entry rule sets to the Manage Accounting Methods task.
B. Validate the subledger journal entry rule sets using Validate Journal Entry Rule Set.
C. Run the "Activate Subledger Journal Entry Rule Set Assignments" process.
D. Add the subledger journal entry rule sets to the Manage Journal Entry Rule Set task.
E. Run the "Activate Accounting Methods" process.

Answer: A,C

NEW QUESTION # 17
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