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Oracle 1Z0-1054-26 Exam Syllabus Topics:

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

1. What describes a legal jurisdiction?

A) It represents a legal employer used for payroll reporting.
B) Its legislation applies to a group of countries or a single country, state, county, or parish.
C) It has the power to make laws and levy and collect fees and taxes.
D) It is a recognized party with rights and responsibilities given by legislation.

2. You define intercompany balancing rules that are applied to a specific source and category, such as Payables and Invoices, or a specific intercompany transaction type, such as Intercompany Sales.
Which statement on intercompany configuration is true?

A) You can create a rule for all sources and categories by selecting the source " Other " and category " Other "
B) Intercompany balancing evaluates the rules in the following order: ledger, legal entity, chart of accounts, and primary balancing segment value.
C) You must define intercompany balancing rules for all sources, categories, and transaction types.

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

A) It allows users to perform spreadsheet-based multidimensional analysis from Microsoft Excel.
B) It allows users to create, manage, and deliver high-fidelity, pixel-perfect reports and documents that can be scheduled to run at specific intervals.
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 design boardroom-ready financial statements, ensuring compliance with regulatory accounting standards.

4. You have just been hired to add a new subsidiary to the corporate enterprise structure in the customer ' s Oracle Fusion Cloud.
The subsidiary will capture transaction information from subledgers in the local currency and under International Financial Reporting standards (IFRS) and local GAAP for corporate reporting requirements, which will report via the use of a secondary ledger.
The secondary ledger is used only at period end; there is no need to have real-time transaction or Journal details. It is noted that most of the accounting between IFRS and Corporate GAAP is similar.
Which conversion level would you recommend to keep a thin secondary ledger?

A) Adjustment only
B) Balance level
C) Sub-ledger level.
D) Journal ledger

5. Which two statements are true regarding the Intercompany Reconciliation Report? (Choose two.)

A) The report displays all clearing company balancing lines for a period.
B) The report includes Ledger balancing lines generated when the primary balancing segment value (BSV) is in balance, but either the second or third BSVs are not.
C) The report displays the intercompany receivables and intercompany payables balances in summary for a period.
D) The report can be run using an additional currency and conversion rate that converts all amounts into a common currency for comparison.
E) You can only drill down to the general ledger journal and then from there to the subledger journal entry.

Solutions: