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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. Identify two purposes of Sub ledger Accounting.

A) to obtain detailed information for audit purposes since all sub ledger accounting is at the detail level
B) to centralize accounting string generation across all modules
C) to calculate costs for transactions
D) to maintain backward compatibility
E) to create accounting strings that can be viewed and corrected just before they are transferred to the General Ledger

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) Product Information Item > Search and select the expense item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "Yes".
C) Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to Period End.
D) Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to At Receipt.
E) Product Information Item > Search and select item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "No".
F) Configure Procurement Business Function > Select the business unit > Set Select Receipt Close Point to Accrue at At Receipt.

3. Which two rules determine whether a condition has been met for accounting rules?

A) Use parenthesis to control the order of the condition evaluation.
B) Priorities determine the order in which accounting rule conditions are examined.
C) After all conditions are tested, the final resulting value is used.
D) The conditions are evaluated in the sequence they are defined in the accounting rule.
E) When the condition is met, the rule associated with that priority is used.

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

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

5. Trade events for physical shipments are interfaced into the Cost Accounting subledger from which module?

A) Inventory
B) Shipping
C) Financial Orchestration
D) Purchasing
E) Order Management

Solutions: