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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

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

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

2. You are verifying your distributions for your transactions. You Just ran the receipt accounting distribution process. However, your purchase order receipt is not showing up.
What do you need to do for your receipt to show up?

A) Run the Transactions from Procurement to Costing process.
B) Run the Transactions from Receiving to Costing process.
C) Run the Transfer Costs from Payables to Cost Management process.
D) Run the Create Accounting process.
E) Run the Clear Receipt Accrual Balances process.

3. Identify four characteristics of a cost element.

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

4. Which two outcomes can happen in create accounting when an account combination returned is end dated?

A) An alternate account will be used if provided.
B) Suspense accounts cannot be used.
C) An error will always occur.
D) The preprocessor will pre-warn about this error.
E) The original account is stored on the journal line.

5. Identify two characteristics of a cost profile.

A) It is where you define your Cost Accounting policies.
B) It is where you define which cost method you want to use for the cost component to cost element mapping.
C) It is used for Receipt Accounting.
D) It is used for calculating the estimated cost of manufactured items under different scenarios.

Solutions: