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Oracle 1Z0-1054-26 Exam Syllabus Topics:

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

1. What is the key function of currency revaluation?

A) Adjusting the accounted value of foreign currency denominated balances according to current conversion rates
B) Converting the accounted balances from one currency to another target currency
C) Measuring the current financial transactions that are denominated or stated in an accounting (local) currency into the functional currency of the entity

2. A company implementing Oracle General Ledger has a business requirement to report under two accounting conventions and is considering setting up a primary and secondary ledger. The two accounting standards are very close.
Which data conversion level should you recommend to ensure only manual journals will be entered in the secondary ledger?

A) Subledger level
B) Journal level
C) Balance level
D) Adjustment only level
E) FBDI level

3. What describes a legal jurisdiction?

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

4. A subsidiary company is about to configure their General Ledger in a highly regulated country where there is a legal requirement to produce fiscal reports under local GAAP. Subledgers transferring to General Ledger must use the local currency, and there is a requirement to report to the parent company (not local currency) using International Financial Reporting Standards (IFRS).
Which two ledger types should be configured to fulfill this reporting requirement?

A) Secondary ledger with the IFRS accounting convention
B) Reporting currency with the local accounting convention
C) Primary ledger with the local accounting convention
D) Primary ledger with the IFRS accounting convention
E) Reporting currency with the IFRS accounting convention

5. You attempt to activate a tree version, but the audit process fails. In which two ways can you resolve this?

A) Run the Publish Chart of Accounts Dimension Members and Hierarchies program.
B) Ensure that you do not assign children to child values.
C) Ensure that parent values have the summary attributes set correctly.
D) Run the Chart of Accounts Deployment process.
E) Make sure all users sign out of the calculation manager.

Solutions: