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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. Identify four characteristics of a cost element.

A) It is the granularity at which costs are tracked and accounted.
B) It uses date effectivity.
C) It is the most granular level of cost captured by upstream systems such as procurement, accounts payable, and manufacturing.
D) The mapping of cost components into cost elements is user-defined.
E) It is user-defined.
F) Users can define any number of cost elements.

2. Which four statements describe what is unique about Cost Accounting for items received into inventory as consigned?

A) There is no difference between owned inventory and consigned inventory.
B) The liability for a consigned item occurs when there is an ownership event.
C) Consigned items cannot appear on inventory reports with information about the eventual value of the consigned item.
D) Consigned items can appear on inventory reports with information about the eventual value of the consigned item
E) The quantity is tracked in inventory but not as an asset until there is an ownership event
F) A consumption can automatically trigger a momentary ownership transaction before the consumption transaction.

3. Which three predefined areas can you review on the Overview page of Cost Accounting? (Choose three.)

A) Inventory Valuation
B) Journal Entries
C) Purchase Variance Summary
D) Item Costs
E) Work Order Costs
F) Cost Processing

4. If the Create Accounting process ends with errors or warnings, which three statements outline places you can go to get more detailed information about the specific errors and warnings? (Choose Three)

A) Review errors in the Create Accounting Execution report.
B) Query the transaction from Review Cost Accounting Distributions to see the error message.
C) Refer to the Accounting Event Diagnostic Log.
D) Refer to the Accounting Event Diagnostic report.
E) Review errors in the Create Accounting Execution log.

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

Solutions: