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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. 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 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.
B) It can help you understand true margins and value added by internal business units through the internal supply chain.
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.

2. Your client only wants to cost inventory items and third party costs. Which two modules are they required to implement to ensure this functionality?

A) Receipt Accounting
B) Product Model
C) Inventory Management
D) Landed Cost Management
E) Cost Accounting

3. You have configured your expense items to accrue at receipt. You have created a few purchase orders and want to verify that the supplier invoices have been created.
Which accounting entries signal this process has taken place?

A) Debit Charge Account (expense or inventory), Credit Receiving Inspection
B) Debit Receiving Inspection, Credit Accrued Liability
C) Debit Expense, Credit Expense Accrual
D) Debit Accrued Liability, Credit Accounts Payable
E) Debit Expense, Credit Receiving Inspection

4. After "Cost Accounting Processor" has processed the physical inventory classification of transactions which transaction types will it process next?

A) Retro-reprice
B) Adjustments
C) Cost of Goods Sold
D) Overhead
E) In-transit

5. Identify four processors available in the cost processor.

A) Costing Period Processor
B) Receipt Processor
C) Cost Reports Processor
D) Cost Accounting Processor
E) Cost of Goods Sold Processor
F) Cost Distribution Processor

Solutions: