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Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions:

1. Given Revenue Management uses the Subledger Accounting engine to create journal entries from customer contracts, which Is NOT a predefined Accounting Class?

A) Contract Expense
B) Contract Revenue
C) Contract Liability
D) Contract Asset
E) Contract Clearing
F) Contract Price Variance

2. When deciding how to set up the system to recognize revenue, it is important to understand the extent of revenue deferral and the subsequent timing of revenue recognition. Which two statements are true when you consider that recognition depends on the nature of the contingency? (Choose two)

A) Post-billing customer acceptance clauses must expire (implicit acceptance), or be manually accepted (explicit acceptance), before the contingency can be removed and revenue recognized.
B) Payment-based contingencies do not always require payment before the contingency can be removed and revenue recognized
C) Time-based contingencies must not expire before the contingency can be removed and revenue recognized
D) Time-based contingencies can expire, but the contingency will have to be removed manually before the revenue is recognized if payment is not due yet
E) Pre-billing customer acceptance clauses require the recording of customer acceptance in the feeder system, or its expiration, before importing into Receivables for invoicing. Customer acceptance or its expiration

3. What does a Variable Consideration require?

A) a disclosure be made to the shareholders
B) an estimate of the consideration be made at Inception, and corrections of the accrual at made at each period end until revenue Is recognized
C) that the consideration be monetary
D) an estimate of the consideration be made at inception only

4. You define a Performance Obligation Identification Rule that uses the following matching attribute to group source document lines:
Extensible Line Character Attribute 7
Based on the data displayed:

How many performance obligations will be created In Revenue Management?

A) 5
B) 6
C) 4
D) 3

5. Which three statements describe how Revenue Management creates accounting contracts to meet the new ASC 606 / IFRS 15 revenue recognition standards?

A) by grouping source document lines intro contracts for each identified customer
B) by restricting users from excluding contract lines
C) by allowing manual allocation of Total Transaction Price across performance obligations
D) by only creating contracts that are source system specific
E) by identifying and creating one or more performance obligations for a given accounting contract
F) by calculating Total Transaction Price for contracts

Solutions: