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Updated: Aug 19, 2026
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Oracle 1Z0-1074-26 Exam Overview:
| Certification Vendor: | Oracle |
| Exam Name: | Oracle Cost Management Cloud 2026 Implementation Professional |
| Exam Number: | 1Z0-1074-26 |
| Exam Format: | Multiple Choice, Scenario-based Questions |
| Available Languages: | English |
| Related Certifications: | Oracle Cost Management Cloud Implementation Professional |
| Sample Questions: | Oracle 1Z0-1074-26 Sample Questions |
Oracle 1Z0-1074-26 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Setup and Configuration | - Cost organizations and cost profiles setup - Cost component definitions and mappings - Cost methods and valuation structures |
| Troubleshooting and Best Practices | - Performance and reconciliation best practices - Common configuration issues |
| Inventory and Costing Processes | - Inventory transactions cost processing - Work in process (WIP) cost flows - Receipt accounting and cost updates |
| Cost Accounting and Distribution | - Subledger accounting integration - Cost accounting distributions |
| Period Close and Reporting | - Cost period close process - Cost reports and reconciliation |
| Cost Management Cloud Overview | - Cost accounting fundamentals in Oracle Cloud - Application architecture and key components |
Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:
1. Your client uses actual costing and needs to cost to the subinventory level. They have a few subinventories that hold normal goods and one subinventory that holds returned goods. They want their normal goods subinventories to be costed differently from their returned goods subinventory.
Which cost policy supports this requirement?
A) Manually create one valuation unit for the normal goods subinventories and one valuation unit for the returned goods subinventory.
B) Create a separate cost book for the normal goods subinventories and one cost book for the returned goods subinventory Add both cost books to the same cost organization.
C) Manually create one cost profile for the normal goods subinventories and one cost profile for the returned goods subinventory.
D) EnaWe the inventory organization that holds the subinventories to be costed to the subinventory level by changing the organization parameter field from "Costing Level" to "Subinventory."
E) Create a separate cost organization for the normal goods subinventories and one cost organization for the returned goods subinventory.
2. Your client wants to set up some of their items as expense items and then enable them to be accrued at period end for one of their business units.
Which two configurations will support this request?
A) Configure Procurement Business Function > Select the business unit > Set Select Receipt Close Point to Accrue at Period End.
B) Configure Procurement Business Function > Select the business unit > Set Select Receipt Close Point to Accrue at At Receipt.
C) Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to At Receipt.
D) Product Information Item > Search and select the expense item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "Yes".
E) Product Information Item > Search and select item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "No".
F) Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to Period End.
3. Identify four characteristics of a cost element.
A) The mapping of cost components into cost elements is user-defined.
B) It is user-defined.
C) It is the most granular level of cost captured by upstream systems such as procurement, accounts payable, and manufacturing.
D) It is the granularity at which costs are tracked and accounted.
E) It uses date effectivity.
F) Users can define any number of cost elements.
4. Identify two reference types used to tie a receipt trade operation to an expense invoice for landing.
A) Receipt number
B) Shipment number
C) Bill of Lading
D) Internal requisition number
E) Expense invoice number
5. Select two ways to define the standard cost for an item from the Cost Accounting work area.
A) Manage the Standard Cost task.
B) Manage the Item Cost task.
C) Create Standard Cost in a spreadsheet.
D) Import standard costs from receipt layers.
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: A,C | Question # 3 Answer: A,B,C,E | Question # 4 Answer: B,C | Question # 5 Answer: A,C |
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