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Updated: Aug 17, 2026
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Oracle 1Z0-1074-26 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Cost Accounting | 25% | - Process and analyze costs
|
| Topic 2: Standard Cost Management | 15% | - Analyze standard cost variances
|
| Topic 3: Landed Cost Management | 15% | - Configure Landed Cost
|
| Topic 4: Supply Chain Financial Orchestration | 10% | - Monitor and troubleshoot flows
|
| Topic 5: Security and Inventory Configuration | 5% | - Configure inventory costing parameters
|
| Topic 6: Receipt Accounting | 20% | - Manage Receipt Accounting transactions
|
| Topic 7: Subledger Accounting | 10% | - Review accounting entries
|
Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:
1. Which three features are included in Receipt Accounting?
A) Adjust Receipt Accrual Clearing Balances
B) Create Receipt Accounting Distribution
C) Review Journal Entries
D) Review Item Costs
E) Analyze Standard Purchase Cost Variances
2. Identify the four types of cost adjustments.
A) 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.
B) A retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.
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) Authorized users can manually create cost adjustments.
E) A standard cost update will create an inventory value adjustment.
3. Which two steps need to be completed to estimate landed costs?
A) Prepare the Material Purchase Order Data process.
B) Allocate charges
C) Update standard costs.
D) Transfer transactions from the Payables to the Costing process.
E) Transfer transactions from the Inventory to the Costing process.
4. 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) Create a secondary ledger to track gain/loss.
B) Turn on the Subledger Gain or Loss Option.
C) Subledger Accounting is already set up to process it.
D) Create a foreign reporting currency to track gain/loss.
5. Select two ways to define the standard cost for an item from the Cost Accounting work area.
A) Manage the Item Cost task.
B) Create Standard Cost in a spreadsheet.
C) Import standard costs from receipt layers.
D) Manage the Standard Cost task.
Solutions:
| Question # 1 Answer: A,B,C | Question # 2 Answer: B,C,D,E | Question # 3 Answer: A,B | Question # 4 Answer: B | Question # 5 Answer: B,D |
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