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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Standard Cost Management	15%	- Define and maintain standard costs 1. Update and publish standard costs 2. Create cost scenarios - Analyze standard cost variances 1. Purchase price variance 2. Usage and rate variances
Topic 2: Landed Cost Management	15%	- Configure Landed Cost 1. Define charge types and rules 2. Set up estimated vs actual costs - Process landed cost transactions 1. Allocate charges 2. Reconcile variances
Topic 3: Supply Chain Financial Orchestration	10%	- Monitor and troubleshoot flows 1. Resolve exceptions 2. Track transaction status - Set up orchestration flows 1. Define business events 2. Configure financial rules
Topic 4: Cost Accounting	25%	- Set up Cost Accounting 1. Define cost methods 2. Configure cost components and elements 3. Set up cost profiles - Process and analyze costs 1. Period-end valuation and close 2. Review cost distributions 3. Run cost processor
Topic 5: Receipt Accounting	20%	- Manage Receipt Accounting transactions 1. Run period-end close 2. Analyze and reconcile accruals - Configure Receipt Accounting 1. Receipt accrual process 2. Accrue at period end
Topic 6: Security and Inventory Configuration	5%	- Set up access control 1. Define roles and data security - Configure inventory costing parameters 1. Organization costing options 2. Item cost attributes
Topic 7: Subledger Accounting	10%	- Configure accounting rules 1. Journal line definitions 2. Account derivation rules - Review accounting entries 1. Transfer to General Ledger 2. Validate subledger journals

Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. Which three cost planning tasks can be performed in the Cost Accounting work area?

A) Analyzing and Comparing Costs
B) Review Work Order Costs
C) Manage Resource Rates
D) Review Item Costs
E) Management Cost Accounting Periods
F) Estimating Standard Costs for Assemblies

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

3. You are explaining the characteristics of a "profit in inventory" cost element to a client. Which three statements describe true characteristics of this cost element?

A) It is only used when you do not need to maintain an arm's length relationship.
B) It can help you understand true margins and value added by internal business units through the internal supply chain.
C) It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in different business units.
D) It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in the same business unit.
E) It can help you with consolidated financial reporting.

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

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

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

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

Solutions:

Question # 1
Answer: A,C,F

Question # 2
Answer: C

Question # 3
Answer: B,C,E

Question # 4
Answer: B,D

Question # 5
Answer: A,D,E,F