Oracle 1Z0-1074-26 Exam Overview:
| Certification Vendor: | Oracle |
| Exam Name: | Oracle Cost Management Cloud 2026 Implementation Professional |
| Exam Number: | 1Z0-1074-26 |
| Certificate Validity Period: | 2 years |
| Exam Duration: | 90 minutes |
| Exam Price: | USD 245 (varies by region/tax) |
| Related Certifications: | Oracle Inventory Cloud Oracle Manufacturing Cloud Oracle Financials Cloud |
| Available Languages: | English |
| Passing Score: | ~65% - 70% |
| Real Exam Qty: | 50 - 60 |
| Exam Format: | Multiple Choice, Multiple Response |
| Recommended Training: | Oracle Cost Management Cloud Training Oracle University Learning Subscription |
| Exam Registration: | Pearson VUE Oracle Exams Oracle Certification Portal |
| Sample Questions: | Oracle 1Z0-1074-26 Sample Questions |
| Exam Way: | Online proctored exam via Pearson VUE or test center |
| Pre Condition: | No mandatory prerequisites. Recommended: experience with Oracle Cloud SCM and Financials modules. |
| Official Syllabus URL: | https://education.oracle.com/ |
Oracle 1Z0-1074-26 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Setup and Configuration | - Subledger accounting configuration - Inventory valuation and accounting setup - Cost organization and cost book setup |
| Topic 2: Cost Analysis and Reporting | - Cost reconciliation and variance analysis - Cost reports and inquiries |
| Topic 3: Integration with Oracle Cloud Applications | - Integration with Inventory and Manufacturing - Integration with Financials and Subledger Accounting |
| Topic 4: Cost Processing | - Cost distribution and adjustments - Material cost accounting - Resource and overhead costing |
| Topic 5: Cost Management Overview | - Costing methods and principles - Cost accounting concepts in Oracle Cloud |
Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:
1. A chart of accounts (COA) must be specified on the accounting method for which two situations?
A) When using segment rules
B) When using ledgers that have unique accounting requirements
C) When account combination rules use constants
D) Every accounting method should have a COA.
E) When using account combination rules
2. Identify four characteristics of a cost element.
A) It is the most granular level of cost captured by upstream systems such as procurement, accounts payable, and manufacturing.
B) It is the granularity at which costs are tracked and accounted.
C) The mapping of cost components into cost elements is user-defined.
D) It uses date effectivity.
E) It is user-defined.
F) Users can define any number of cost elements.
3. If the accounting method does not have an assigned chart of accounts (COA), which option is valid?
A) The accounting method can be assigned to any ledger.
B) Accounting rules cannot override the accounting method.
C) Any secondary ledger that uses the method cannot have a COA.
D) The accounting method must have a mapping set to convert the accounts.
E) The accounting method may only be used by ledgers without a COA.
4. Which four predefined costing reports can you use to gather information to review inventory value? (Choose four.)
A) Inventory Valuation Report
B) COGS and Revenue Matching Report
C) Costing Account Balances Report
D) Layer Inventory Valuation Report
E) Cost Accounting Valuation Report
F) Work in Process Inventory Valuation Report
G) In-transit Valuation Report
5. Which predefined report should you use from Oracle Business Intelligence Publisher to manage the balance of accrued supplier liabilities for a business unit?
A) Receipt Accounting Real Time Report
B) Accrual Reconciliation Report
C) Accrual Clearing Report
D) Uninvoiced Receipt Accrual Report
E) Accrual Supplier Liability Report
Solutions:
| Question # 1 Answer: A,D | Question # 2 Answer: A,C,D,E | Question # 3 Answer: A | Question # 4 Answer: A,C,D,G | Question # 5 Answer: B |

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