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

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

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

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

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

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 only used when you do not need to maintain an arm's length relationship.
C) It can help you with consolidated financial reporting.
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 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.

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

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

Solutions: