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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. What are three cost method choices that are available in Cost Accounting?

A) Actual cost (FIFO or First In First Out)
B) Actual cost (LIFO or Last In First Out)
C) Standard cost
D) Periodic average cost
E) Period end average cost
F) Perpetual average cost

2. When running the Transfer Costs to Cost Management process, where will the primary default source for costs come from and what is the effect?

A) Requisition costs; validated costs can be used.
B) Payables invoices; invoice price variance can be added to item cost.
C) Purchase order costs; item catalog costs can be used.
D) Receivables invoices; actual cost can be used.
E) Receipt costs; costs include adjustments.

3. Which three predefined areas can you review on the Overview page of Cost Accounting? (Choose three.)

A) Cost Processing
B) Purchase Variance Summary
C) Inventory Valuation
D) Journal Entries
E) Item Costs
F) Work Order Costs

4. You have configured the application as follows:
* Expense items are set to accrue at receipt.
* Receipt Close tolerance is set to 75 percent.
* Purchasing Line types are set to 2-way match.
When you create a purchase order, the Accrue on Receipt check box is automatically selected when a line is added.
Which two configurations changes will ensure the Accrue on Receipt check box is not selected by default?

A) Change expense items to accrue at period end.
B) Change the Purchasing Line types to 4-way match.
C) Change the Purchasing Line types to 3-way match.
D) Change inventory items to accrue at period end.
E) Change the Receipt Close tolerance so it is 100 percent.

5. Identify two purposes of Sub ledger Accounting.

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

Solutions: