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

2. When constructing a new chart of accounts instances, it has been decided to control the list of values within certain segments, with the use of related value sets.
When defining new related value sets, which three configuration steps should be considered?

A) Use independent validation type value sets only
B) Order of the segments determines filtering sequence
C) Order of the segments does not determine filtering sequence.
D) Link two value sets together
E) Link multiple value sets together
F) Use table validated type value sets only

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

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

4. An Oracle Fusion Cloud customer operating in the financial services sector requires only a subset of the legal entities data captured in the primary ledgers to be transferred to the secondary ledgers.
Which journal data conversion level should be selected between the primary and secondary ledgers to achieve this?

A) Journal
B) Balance
C) Adjustment only

5. Which two statements are true if a journal description rule is defined with sources?

A) You cannot assign journal description rules to sources.
B) The sources must also be assigned to the accounting event class that is assigned to the journal entry rule set.
C) The description rule can only be assigned to the journal line level.
D) The description rule can only be assigned to the header or line level.
E) The description rule may be assigned to either the header or line level, or to both.

Solutions: