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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. Which four statements describe what is unique about Cost Accounting for items received into inventory as consigned?

A) The liability for a consigned item occurs when there is an ownership event.
B) There is no difference between owned inventory and consigned inventory.
C) Consigned items cannot appear on inventory reports with information about the eventual value of the consigned item.
D) The quantity is tracked in inventory but not as an asset until there is an ownership event
E) A consumption can automatically trigger a momentary ownership transaction before the consumption transaction.
F) Consigned items can appear on inventory reports with information about the eventual value of the consigned item

2. Identify two ways that standard cost is calculated.

A) The cost of a configured item is calculated based on the work definition of the model item.
B) The standard cost is the sum of the cost of the selected option items.
C) The roll-up calculation can be performed to update standard costs for Cost Accounting purposes
D) Users must manually enter the cost of each configured item; the calculation is not automated.
E) The standard cost of the configured item is based on the purchase order price quoted by the

3. Which two types of costs are included in the cost of contract manufactured items?

A) The cost of items that the original equipment manufacturer (OEM) owns and has provided to the contract manufacturer for use in the process of making the output Items
B) Manufacturer will charge to make the outputs and would normally be enough to cover their costs and include a fair profit.
C) The cost of Items that the contract manufacturer had to purchase to perform the contract manufacturing service, and the cost of resources used by the contract manufacturer
D) The cost of resources consumed at the OEM's factory
E) The cost of the contract manufacturing service Item. This is the price that the contract

4. Your client is using Quick Setup to implement Costing. They have a requirement to track costs for manufacturing overhead. How can you make sure that this requirement is met?

A) Complete Quick Setup and then create the user-defined cost using the Manage Cost Component task.
B) This requirement will already be met by the default data generated when using Quick Setup.
C) Create the cost in Manage Cost Scenarios.
D) You can only track costs for Direct Labor and Direct Equipment; this requirement cannot be met.

5. If the accounting method does not have an assigned chart of accounts (COA), which option is valid?

A) Accounting rules cannot override the accounting method.
B) The accounting method must have a mapping set to convert the accounts.
C) The accounting method may only be used by ledgers without a COA.
D) Any secondary ledger that uses the method cannot have a COA.
E) The accounting method can be assigned to any ledger.

Solutions: