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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. Identify the four types of cost adjustments.

A) A retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.
B) A standard cost update will create an inventory value adjustment.
C) A change to a requisition after the purchase order has been created will create a cost adjustment. D. A revenue recognition event, which in turn triggers a cost of goods sold recognition event, can cause a cost adjustment.
D) Authorized users can manually create cost adjustments.
E) When a supplier invoice is processed in accounts payable, it can cause an adjustment to the inventory value and the cost of goods sold if the amounts processed for payment are different from the estimated amount on the purchaseorder.

2. In which two scenarios would you define account rules based on value sets?

A) If a segment shares the same value set across multiple chart of accounts
B) When a chart of accounts is assigned to the value set definition
C) When there is a mapping set to convert the accounts
D) In the absence of a chart of accounts on the accounting method
E) When a secondary ledger has a different COA

3. At what level can you define item cost profiles?

A) Different items within an inventory organization can use different cost profiles, but items within an item category must all use the same cost profile because that is the level at which the default cost profile is defined.
B) Cost profiles are ultimately defined at the item level. Different items within the same inventory organization can use different cost profiles.
C) Item cost profiles are defined within an inventory organization. There can be only one cost method for an inventory organization.
D) Item cost profiles are defined at the cost organization level. All items within a cost organization must use the same cost profile.

4. Which two outcomes can happen in create accounting when an account combination returned is end dated?

A) The preprocessor will pre-warn about this error.
B) Suspense accounts cannot be used.
C) An error will always occur.
D) The original account is stored on the journal line.
E) An alternate account will be used if provided.

5. You have finished creating your sub ledger journal entry rule sets and see that they are still in the incomplete status. Which two steps will ensure that the journal entries are generated?

A) Add the subledger journal entry rule sets to the Manage Accounting Methods task.
B) Run the "Activate Accounting Methods" process.
C) Add the subledger journal entry rule sets to the Manage Journal Entry Rule Set task.
D) Run the "Activate Subledger Journal Entry Rule Set Assignments" process.
E) Validate the subledger journal entry rule sets using Validate Journal Entry Rule Set.

Solutions: