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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions:

1. Which three attributes are helpful in defining a Contract Identification Rule?

A) Product Description
B) Bill To Customer
C) Quote Number
D) Delivery Address
E) Business Unit
F) Ledger

2. Which is a term under ASC 606 or IFRS 15?

A) requires complete
B) initial performance event
C) transaction price
D) promise detail

3. What should E-Business Suite General Ledger and Oracle Cloud General Ledger do as part of the transition to the new standard strategy under ASC 606 and IFRS 15?

A) Create a secondary ledger.
B) Using their existing primary ledger.
C) Create a reporting ledger.
D) Create a new primary ledger.

4. What is a contract modification?

A) a revision or correction to the estimate of variable consideration made at inception
B) a change to the contract caused by negotiation with the customer
C) an increase or decrease in expected collectability
D) a change (modification) to the contract data

5. Why Is Satisfaction Method a key element of a Performance Obligation?

A) because it determines whether revenue for a good or service is recognized Over Time or Point in Time
B) because it specifies whether revenue has been fully or partially recognized for a good or service
C) because it calculates the amount of Total Transaction Price allocated to date
D) because it calculates the percentage of Total Transaction Price allocated to date

Solutions: