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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

Question 1

Identify four characteristics of a cost element.

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

Question 2

Your customer wants to run a report to review account balances for both inventory valuation and cost of goods sold. Which two Oracle Transactional Business Intelligence reports would you run so the customer can review these balances?

A. Inventory Valuation Report
B. Costing Balances Report
C. Revenue and COGS Matching Report
D. Inventory Account Balances Report

Question 3

Identify two characteristics of a cost profile.

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

Question 4

Your client needs to import the relevant transactions and tax determinants for their expense items into Receipt Accounting. What is the correct sequence of processes to accomplish this?

A. Transfer Transactions from Inventory to Costing, Transfer Costs to Cost Management
B. Transfer Costs to Cost Management, Transfer Transactions from Inventory to Costing
C. Transfer Transactions from Receiving to Costing, Transfer Costs to Cost Management
D. Transfer Transactions from Receiving to Costing, Transfer Transactions from Inventory to Costing
E. Transfer Costs to Cost Management, Transfer Transactions from Receiving to Costing
F. Transfer Transactions from Receiving to Costing, Transfer Transactions from Inventory to Costing

Question 5

Which two statements are true about Cost Accounting books? (Choose two.)

A. A cost organization has one book that posts to the primary ledger.
B. A cost organization can use secondary books to perform Cost Accounting for different purposes such as currencies, regulatory reporting, or management reporting.
C. Secondary books can post accounting entries into any ledger, including the primary ledger or any secondary ledger.
D. Every cost organization must use different book names; they cannot be shared.

Solutions: