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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. Identify four reasons to use the set ID when defining Cost Accounting setups. (Choose four)

A) You have the option to share setup data across all cost organizations using the common set.
B) You can streamline your setup effort.
C) You don't have to create any definitions for cost books.
D) You can share definitions across multiple cost organizations.
E) You can control which definitions are visible to different cost organizations
F) You can take advantage of the business unit-to-set ID mapping defined in Cost Accounting.

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

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

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

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

4. Identify the four types of cost adjustments.

A) A standard cost update will create an inventory value adjustment.
B) A retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.
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.

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

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

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