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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. After "Cost Accounting Processor" has processed the physical inventory classification of transactions which transaction types will it process next?

A) In-transit
B) Adjustments
C) Overhead
D) Cost of Goods Sold
E) Retro-reprice

2. Which four statements describe what is unique about Cost Accounting for items received into inventory as consigned?

A) The quantity is tracked in inventory but not as an asset until there is an ownership event
B) Consigned items can appear on inventory reports with information about the eventual value of the consigned item
C) Consigned items cannot appear on inventory reports with information about the eventual value of the consigned item.
D) There is no difference between owned inventory and consigned inventory.
E) The liability for a consigned item occurs when there is an ownership event.
F) A consumption can automatically trigger a momentary ownership transaction before the consumption transaction.

3. Which two types of costs are included in the cost of contract manufactured items?

A) Manufacturer will charge to make the outputs and would normally be enough to cover their costs and include a fair profit.
B) The cost of the contract manufacturing service Item. This is the price that the contract
C) The cost of resources consumed at the OEM's factory
D) The cost of items that the original equipment manufacturer (OEM) owns and has provided to the contract manufacturer for use in the process of making the output Items
E) The cost of Items that the contract manufacturer had to purchase to perform the contract manufacturing service, and the cost of resources used by the contract manufacturer

4. Which two steps need to be completed to estimate landed costs?

A) Transfer transactions from the Payables to the Costing process.
B) Prepare the Material Purchase Order Data process.
C) Allocate charges
D) Update standard costs.
E) Transfer transactions from the Inventory to the Costing process.

5. Which predefined report should you use from Oracle Business Intelligence Publisher to manage the balance of accrued supplier liabilities for a business unit?

A) Receipt Accounting Real Time Report
B) Accrual Clearing Report
C) Accrual Supplier Liability Report
D) Accrual Reconciliation Report
E) Uninvoiced Receipt Accrual Report

Solutions: