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Oracle 1Z0-1054-26 Exam Syllabus Topics:

Oracle Fusion Cloud Financials: General Ledger 2026 Implementation Professional Sample Questions:

1. Your ledger currency is USD. At month end, you have a balance on the Accounts Payable Liability Account of 100,000 Euros, which is equivalent to 136,550 USD. This balance needs to be revalued. The month-end exchange rate for revaluation is 1 Euro = 1.3755 USD.
What two statements are true about the resulting revaluation run?

A) You have an unrealized exchange loss recorded.
B) The original journal entry in Euros is updated.
C) You have an unrealized exchange gain recorded.
D) The original journal entry in Euros remains the same.
E) There is no unrealized exchange gain or loss calculated.

2. What is the role of the OTBI Reporting tool in Oracle Cloud Financial Reporting?

A) It allows users to design boardroom-ready financial statements, ensuring compliance with regulatory accounting standards.
B) It allows users to perform spreadsheet-based multidimensional analysis from Microsoft Excel.
C) It allows users to generate ad hoc reports, analyze financial data, and create user-defined analytics directly from the transaction tables.
D) It allows users to create, manage, and deliver high-fidelity, pixel-perfect reports and documents that can be scheduled to run at specific intervals.

3. You have enabled the ledger option "Limit a journal to a single currency." However, users are reporting that they can enter more than one currency when using the Create Journal task.
How would you resolve this issue?

A) Enable the Limit Journal to the Single Currency option for the ledger currency.
B) Enable the Limit Journal to the Single Currency option for the required currencies.
C) Enable the Limit Journal to the Single Currency option for the Manual source.
D) Enable the Limit Journal to the Single Currency option for the Manual category.

4. You are using account hierarchies for reporting and allocations.
Which two statements are true about these types of hierarchies? (Choose two.)

A) You can have only one version of a hierarchy published to the Essbase cube at any time.
B) Hierarchies for reporting and allocations have to be published to Essbase cubes.
C) Hierarchies for reporting and allocations do not have to be published to Essbase cubes.
D) Child values in these hierarchies can belong to only one parent.

5. Your customer has alarge number of legal entities. Thelegal entity valuesare defined in thecompany segment and the primary balancing segment.
They want to easily createeliminating entriesfor theintercompany activity.
What should you recommend?

A) There is no need to define an intercompany segment, the Intercompany module keeps track of the trading partners for you based on the Intercompany rules you define.
B) Define an intercompany segment in the chart of accounts. The Intercompany module and the Intercompany balancing feature in general ledger and subledger accounting will automatically populate the intercompany segment with the balancing segment value of the legal entity with which you are trading.
C) Define an intercompany segment and qualify it as the second balancing segment to make sure all entries are balanced for the primary balancing segment and intercompany segment.
D) There is no need to define an intercompany segment. You can track the Intercompany trading partner using distinct intercompany receivable/payable natural accounts to identify the trading partner.

Solutions: