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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. If the accounting method on the Subledger Accounting method page has an assigned chart of accounts (COA), which two types of Journal entry rule sets can be used?

A) Rule sets that have a mapping set to convert the accounts
B) Rule sets assigned to a secondary ledger with a different COA
C) Rule sets that use the same chart of accounts
D) Rule sets not associated with any chart of accounts
E) Rule sets where the accounting rules override the method rule set

2. After all relevant transactions are in Receipt Accounting, which two tasks must be completed for these transactions to be transferred to the General Ledger?

A) Create distributions.
B) Assign accruals to purchase order transactions.
C) Transfer transactions from payables.
D) Transfer transactions from receiving.
E) Transfer to Sub ledger Accounting.

3. Identify the four types of cost adjustments.

A) A standard cost update will create an inventory value adjustment.
B) A change to a requisition after the purchase order has been created will create a cost adjustment. D. A revenue recognition event, which in turn triggers a cost of goods sold recognition event, can cause a cost adjustment.
C) When a supplier invoice is processed in accounts payable, it can cause an adjustment to the inventory value and the cost of goods sold if the amounts processed for payment are different from the estimated amount on the purchaseorder.
D) A retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.
E) Authorized users can manually create cost adjustments.

4. The process to map the AP invoices to the trade operation charges has completed. Which entity did the application use to do this?

A) Routes
B) PreReference Types
C) Charge Names
D) Material Receipts
E) Trade Operation Template

5. You have an item with two work definitions. One work definition is production priority 1 and named Plan A. Another work definition is production priority 2 and named Plan B. In your cost planning scenario, you have specified the work definition selection criteria as name and then production priority, and you have defined the name as Plan B.

A) The scenario will choose the work definition that is production priority 1.
B) The cost planning scenario will use both work definitions for the item.
C) While you can have more than one work definition for the same item, the cost scenario has no way to unambiguously select one of them.
D) The application will generate an error because there are two work definitions for the same item.
E) The application will use the work definition that is named Plan B.

Solutions: