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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. When attempting to open costing periods, your customer is receiving the following error:
Error: You do not have the required permission. You can request that your help desk change your security settings.
What configuration needs to be done so your customer will be able to open the Cost Accounting period?

A) Create Data Access on the Cost Accountant role for the correct cost organization.
B) Create Data Access on the Accounts Payable role for the correct cost organization.
C) Create Data Access on the Accounts Payable role for the correct inventory organization.
D) Create Data Access on the Cost Accountant role for the correct inventory organization.

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

3. Which statement is true regarding the cost cutoff date in Cost Accounting?

A) It only affects whether or not you can process a cost adjustment.
B) Transactions with a transaction date after the cost cutoff date will not be processed until the cost cutoff date is changed to a date that is later than the transaction date.
C) Transactions with a transaction date before the cost cutoff date will not be processed until the cost cutoff date is changed to a date that is before the transaction date.
D) Transactions with a transaction date after the cost cutoff date will not be processed. These transactions will never be processed in any subsequent cost processor run.

4. Your client wants to view Landed Cost Variance. Which pair of search options are available to view Landed Cost Variance?

A) Legal Entity and Cost Organization
B) Inventory Organization and Cost Organization
C) Business Unit and Legal Entity
D) Business Unit and Cost Organization
E) Business Unit and Inventory Organization
F) Inventory Organization and Legal Entity

5. Identify the four types of cost adjustments.

A) When a supplier invoice is processed in accounts payable, it can cause an adjustment to the inventory value and the cost of goods sold if the amounts processed for payment are different from the estimated amount on the purchaseorder.
B) Authorized users can manually create cost adjustments.
C) A standard cost update will create an inventory value adjustment.
D) A change to a requisition after the purchase order has been created will create a cost adjustment. D. A revenue recognition event, which in turn triggers a cost of goods sold recognition event, can cause a cost adjustment.
E) A retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.

Solutions: