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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. Your customer wants to run a report to review account balances for both inventory valuation and cost of goods sold. Which two Oracle Transactional Business Intelligence reports would you run so the customer can review these balances?

A) Inventory Account Balances Report
B) Inventory Valuation Report
C) Costing Balances Report
D) Revenue and COGS Matching Report

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

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

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

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

4. If the accounting method does not have an assigned chart of accounts (COA), which option is valid?

A) The accounting method must have a mapping set to convert the accounts.
B) Any secondary ledger that uses the method cannot have a COA.
C) The accounting method may only be used by ledgers without a COA.
D) The accounting method can be assigned to any ledger.
E) Accounting rules cannot override the accounting method.

5. You are verifying your distributions for your transactions. You Just ran the receipt accounting distribution process. However, your purchase order receipt is not showing up.
What do you need to do for your receipt to show up?

A) Run the Transfer Costs from Payables to Cost Management process.
B) Run the Clear Receipt Accrual Balances process.
C) Run the Transactions from Receiving to Costing process.
D) Run the Create Accounting process.
E) Run the Transactions from Procurement to Costing process.

Solutions: