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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. Your organization currently has the August period for this year open. They want to be able to open the September period, while keeping August open. When you try to open the target period, August of this year, you get an error.
What must you do to meet your customer's requirement and resolve this error?

A) Run the Transfer Transactions to Costing process.
B) Close the August period; you can never have two open periods at the same time.
C) Perform cost account validations for August in Manage Cost Accounting Periods
D) Change the number of maximum open periods in Manage Cost Organization Relationships

2. Identify three characteristics of cost component to cost element mapping.

A) It lets you define how cost component level costs will map into cost elements.
B) You cannot modify, duplicate, or create user-defined cost components.
C) It is one of the attributes you define as part of your cost profile definitions.
D) You can only define one cost component to cost element mapping for an installation.
E) It is user-defined.

3. You have configured your expense items to accrue at receipt. You have created a few purchase orders and want to verify that the supplier invoices have been created.
Which accounting entries signal this process has taken place?

A) Debit Accrued Liability, Credit Accounts Payable
B) Debit Expense, Credit Receiving Inspection
C) Debit Charge Account (expense or inventory), Credit Receiving Inspection
D) Debit Expense, Credit Expense Accrual
E) Debit Receiving Inspection, Credit Accrued Liability

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

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

5. Which three features are included in Receipt Accounting?

A) Review Journal Entries
B) Analyze Standard Purchase Cost Variances
C) Create Receipt Accounting Distribution
D) Adjust Receipt Accrual Clearing Balances
E) Review Item Costs

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