Exam Name: Oracle Cost Management Cloud 2026 Implementation Professional
Certification Provider: Oracle
Corresponding Certification: Oracle Cloud
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Updated: Sep 28, 2026
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Oracle 1Z0-1074-26 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Setup and Configuration | - Inventory valuation and accounting setup - Cost organization and cost book setup - Subledger accounting configuration |
| Topic 2: Cost Analysis and Reporting | - Cost reconciliation and variance analysis - Cost reports and inquiries |
| Topic 3: Cost Management Overview | - Costing methods and principles - Cost accounting concepts in Oracle Cloud |
| Topic 4: Integration with Oracle Cloud Applications | - Integration with Financials and Subledger Accounting - Integration with Inventory and Manufacturing |
| Topic 5: Cost Processing | - Cost distribution and adjustments - Material cost accounting - Resource and overhead costing |
Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:
Identify two characteristics of Landed Cost charge names.
- A. You can modify a charge name until it is associated with a trade operation.
- B. You can use multiple currencies within a trade operation for the same charge name on different lines.
- C. Duty is a seeded charge name for Landed Cost.
- D. Charge names cannot be associated with a PO schedule.
- E. Charge names cannot be used to tie an invoice to a trade operation.
Correct Answer: A,B 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
Which two things must your customer check daily in order to ensure that all their purchase order transactions from that day have been accounted for in Receipt Accounting Distribution?
- A. Review their Receipt Accounting processes that show whether any processes failed and why.
- B. Review their distributions that show the debit and credit information specific to the Receipt Accounting transaction selected.
- C. Review their journal entries, including their sub-ledger accounting events and class where the charges from the purchase orders are going to be charged to.
- D. Review their accrual balances and clear them.
- E. Review their audit receipt accrual clearing balances.
Correct Answer: C,D 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
Which two steps need to be completed to estimate landed costs?
- A. Allocate charges
- B. Transfer transactions from the Inventory to the Costing process.
- C. Update standard costs.
- D. Transfer transactions from the Payables to the Costing process.
- E. Prepare the Material Purchase Order Data process.
Correct Answer: A,E 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
Select two ways to define the standard cost for an item from the Cost Accounting work area.
- A. Import standard costs from receipt layers.
- B. Manage the Item Cost task.
- C. Manage the Standard Cost task.
- D. Create Standard Cost in a spreadsheet.
Correct Answer: C,D 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
When running the Transfer Costs to Cost Management process, where will the primary default source for costs come from and what is the effect?
- A. Purchase order costs; item catalog costs can be used.
- B. Payables invoices; invoice price variance can be added to item cost.
- C. Receipt costs; costs include adjustments.
- D. Requisition costs; validated costs can be used.
- E. Receivables invoices; actual cost can be used.
Correct Answer: B 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
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