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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. Identify two characteristics of an expense pool. (Choose two.)

A) You can define the name of your expense pool, but you cannot define more than one.
B) It is used only for analyzing gross margins on noninventory sales of services.
C) It is a user-defined entity that represents a grouping of expenses that you want to absorb with resource and overhead rates.
D) It helps you analyze under-absorption and over-absorption of expenses that you want to capitalize onto the balance sheet as inventory value.

2. What are three cost method choices that are available in Cost Accounting?

A) Actual cost (LIFO or Last In First Out)
B) Perpetual average cost
C) Actual cost (FIFO or First In First Out)
D) Periodic average cost
E) Standard cost
F) Period end average cost

3. Identify two characteristics of a cost profile.

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

4. You have finished creating your sub ledger journal entry rule sets and see that they are still in the incomplete status. Which two steps will ensure that the journal entries are generated?

A) Add the subledger journal entry rule sets to the Manage Accounting Methods task.
B) Validate the subledger journal entry rule sets using Validate Journal Entry Rule Set.
C) Run the "Activate Accounting Methods" process.
D) Run the "Activate Subledger Journal Entry Rule Set Assignments" process.
E) Add the subledger journal entry rule sets to the Manage Journal Entry Rule Set task.

5. You can track costs at what granularity level in Cost Accounting for the actual costing method?

A) Grade, Subinventory, Locator, Serial
B) Subinventory. Lot, Serial, Grade
C) Subinventory, Lot, Serial, Locator
D) Subinventory, Make, Lot, Serial
E) Grade, Serial, Group, Lot

Solutions: