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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Revenue Recognition Processing	- Revenue recognition events 1. Revenue adjustments and reallocation 2. Revenue scheduling and accounting entries - Contract processing 1. Performance obligation fulfillment 2. Contract modification handling
Topic 2: Integration and Reporting	- Reporting and analytics 1. Revenue dashboards and reports 2. Period close reporting - Integration with Oracle Cloud ERP 1. Source systems data ingestion 2. Subledger accounting integration
Topic 3: Revenue Management Cloud Service Fundamentals	- Revenue standards overview 1. IFRS 15 / ASC 606 principles 2. Performance obligations identification - Core concepts of Revenue Management Cloud 1. Revenue lifecycle and recognition principles 2. Subscription and contract revenue concepts
Topic 4: Implementation and Configuration	- Pricing and allocation rules 1. Standalone selling price (SSP) configuration 2. Revenue allocation rules setup - Setup and functional configuration 1. Revenue management setup tasks 2. Source document and transaction mapping

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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions (Q11-Q16):

NEW QUESTION # 11
What should E-Business Suite General Ledger and Oracle Cloud General Ledger do as part of the transition to the new standard strategy under ASC 606 and IFRS 15?

A. Create a reporting ledger.
B. Using their existing primary ledger.
C. Create a new primary ledger.
D. Create a secondary ledger.

Answer: B

NEW QUESTION # 12
The Customer Contract Source Data Import Template contains three tabs that store data for the VRM_SOURCE_DOCUMENTS, VRM_SOURCE_DOC_LINES, and VRM_SOURCE_DOC_SUB_LINES tables respectively.
What data Is captured In the "Customer Contract Source Document Sub Lines" tab (VRM_SOURCE_DOC_SUB_LINES table)?

A. Performance obligation satisfaction event details.
B. Sub contract level details.
C. Sales order line level data.
D. Sales order header level data.

Answer: A

NEW QUESTION # 13
Which, when transferred to a customer, allows you to recognize revenue?

A. an invoice
B. a shipment
C. a performance obligation
D. promise detail

Answer: C

NEW QUESTION # 14
Your customer ships machines, and can recognize revenue for each machine after the machine has been delivered to a customer without waiting for complete satisfaction of an entire performance obligation. How would you configure Satisfaction Method (SM) and Satisfaction Measurement Model (SMM) in Revenue Management to recognize revenue for these performance obligations at a point in time?

A. by setting SM to "Requires Complete" and SMM to "Percent"
B. by setting SM to "Allow Partial" and SMM to "Quantity"
C. by setting SM to "Requires Complete" and SMM to "Period"
D. by setting SM to "Allow Partial" and SMM to "Period"
E. by setting SM to "Requires Complete" and SMM to "Quantity"

Answer: C

NEW QUESTION # 15
Which is the correct definition of the Performance Obligation Liability on the balance sheet, replacing the Deferred Revenue liability?

A. your debt to customers for goods and services you are obliged to deliver to them by either party acting less your right to invoice them for those goods and services once delivered
B. your debt to customers for goods and services you are obliged to deliver to them by either party acting
C. your invoiced goods and services less those goods and services that you have not yet delivered
D. Unearned Revenue

Answer: B

NEW QUESTION # 16
......

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