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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. Your client wants to set up some of their items as expense items and then enable them to be accrued at period end for one of their business units.
Which two configurations will support this request?

A) Product Information Item > Search and select the expense item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "Yes".
B) Configure Procurement Business Function > Select the business unit > Set Select Receipt Close Point to Accrue at At Receipt.
C) Configure Procurement Business Function > Select the business unit > Set Select Receipt Close Point to Accrue at Period End.
D) Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to Period End.
E) Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to At Receipt.
F) Product Information Item > Search and select item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "No".

2. If the Create Accounting process ends with errors or warnings, which three statements outline places you can go to get more detailed information about the specific errors and warnings? (Choose Three)

A) Query the transaction from Review Cost Accounting Distributions to see the error message.
B) Refer to the Accounting Event Diagnostic report.
C) Refer to the Accounting Event Diagnostic Log.
D) Review errors in the Create Accounting Execution report.
E) Review errors in the Create Accounting Execution log.

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

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

4. 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 can help you understand true margins and value added by internal business units through the internal supply chain.
B) 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.
C) It is only used when you do not need to maintain an arm's length relationship.
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.

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

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

Solutions: