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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions:

1. Which statement does NOT describe how revenue is handled under the latest standards under ASC 606 and IFRS 15?

A) Liability is a list of goods and services you actually owe to the customers for future satisfaction via transfer.
B) You calculate the liability at inception and book it when either party acts. An Act could be shipping or invoicing.
C) You accrue for goods and services that you owe to customers because either you or they have relied on the contract. You no longer defer revenue.
D) You book the invoiced amount to the P&L when you meet the regulatory definition by Industry.
E) You value the accrual at estimated consideration and it is a monetary debt.

2. After analyzing sales documents for your organization, you conclude that it will be appropriate to group transaction lines by customer to create contracts In Revenue Management.
Which predefined Contract Identification Rule can be used in this case?

A) Identify Customer Contract Based on Source System
B) Identify Customer Contract Based on Party
C) Identify Customer Contract Based on Source Document
D) Identify Customer Contract Based on Source Document Line

3. What is the correct match sequence of the descriptions A, B and C against the titles?

A) C, A, B
B) C, B, A
C) B, C, A
D) A, B, C
E) B, A, C
F) A, C, B

4. What is a Standalone Selling Price (SSP)?

A) the list price
B) the price you would use if you sold to a customer separately
C) the sum of the SSPs of the components
D) the average of your bundled price

5. A furniture store is running a promotion for a toaster with the purchase of a sofa or chair set. Data about the free toaster is not captured in any upstream application.
How should you handle this scenario In Revenue Management?

A) Define an Implied Performance Obligation Template to automatically add a performance obligation for the toaster.
B) Ignore the performance obligation for the toaster because it was free of cost to the customer.
C) Define an adhoc rule in the Revenue Price Profile to include the toaster.
D) Create the performance obligation for the toaster manually.

Solutions: