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Oracle 1Z0-1059-26 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Revenue Recognition and Accounting Rules | 26% | - Define and manage revenue recognition rules and schedules - Understand and apply ASC 606 / IFRS 15 standards - Manage allocation and measurement of transaction prices - Configure accounting configurations, journal entries, and accounting methods |
| Revenue Management Implementation and Setup | 28% | - Define system options, parameters, and reference data - Set up standalone pricing and pricing dimension structures - Configure Revenue Management application components - Configure integration with Oracle Financials Cloud and other modules |
| Revenue Contracts and Performance Obligations | 24% | - Create and manage revenue contracts and contract modifications - Identify and define performance obligations and distinct goods/services - Allocate transaction price to performance obligations - Handle contract assets, liabilities, and billing events |
| Revenue Reporting and Analytics | 22% | - Build analyses, dashboards, and infolets for revenue data - Generate standard and custom revenue reports - Monitor and reconcile revenue balances and accounting data - Use Oracle Transactional Business Intelligence (OTBI) for revenue reporting |
Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions:
1. A business entity (your client) sells a computer, monitor, keyboard, and mouse as a single package to consumers. The entity has identified that this bundle is a distinct performance obligation. How should you configure Revenue management to ensure that these items are grouped into one performance obligation?
A) By defining a Performance Obligation Template.
B) By defining a Standalone Selling Price Profile.
C) By defining a Contact Identification Rule.
D) By defining a Revenue Item Group
2. What does the creation of an allocation allow you to determine?
A) the fair value of each performance obligation
B) the ability not to revise previously reported revenue for revision, corrections, and other changes
C) the maximum amount of revenue you can recognize soonest, postponing the minimum until later
D) an allocation of the expected consideration over the performance obligations as if you had sold them separately
3. Which two are choices for the Satisfaction Method when defining a Performance Obligation Identification Rule?
A) allow complete
B) allow partial
C) require partial
D) require complete
4. In Revenue Management the Selling Amount and Allocated Amount may be different. How does Revenue Management account for this difference?
A) It Tracks the difference in a Write-Off Allocation Account at the contract line level.
B) It tracks the difference in a Write-off Allocation Account at the contract level.
C) It tracks the difference In a Discount Allocation Account at the contract level.
D) It tracks the difference in a Discount Allocation Account at the contract line level.
5. Given you can optionally use pricing bands to create standalone selling prices, which setting enables you to use pricing bands?
A) when a source document type is enabled to use pricing bands
B) when a pricing dimension structure Instance Is enabled for pricing bands
C) when a pricing dimension structure is enabled for pricing bands
D) when a value set segment label of Set Band is used
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: A | Question # 3 Answer: B,D | Question # 4 Answer: D | Question # 5 Answer: C |





