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

1. SIMULATION
Manage Chart of Accounts Structure and Instance
Scenario
Your client is implementing Oracle Fusion Cloud Financials. The decision is to have a 5-segment Chart of Accounts: Company, Cost Center, Account, Product, and Intercompany. You are working in the General Ledger team and will be responsible for creating the Chart of Accounts Structure and Instance for the Chart of Accounts.
Task 1
Create a Chart of Accounts Structure and Instance for the following Chart of Accounts:

Note: Prefix all your setups with 07, where 07 is your candidate ID There is one balancing segment. Choose the appropriate segment labels. . For the purpose of this test there is no need to deploy the flexfield. . Valid code combinations should be added to the Code Combination table automatically. Shorthand aliases will not be implemented. . Accept the defaults for the instance segments.

2. InFinancial Cloud, which three reporting tools can be used to accessGeneral Ledger balances?

A) Oracle Enterprise Repository
B) Smart View
C) Application Composer
D) Oracle Transactions Business Intelligence
E) Financial Reporting Studio

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

A) The report can be run using an additional currency and conversion rate that converts all amounts into a common currency for comparison.
B) The report displays all clearing company balancing lines for a period.
C) The report displays the intercompany receivables and intercompany payables balances in summary for a period.
D) You can only drill down to the general ledger journal and then from there to the subledger journal entry.
E) 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.

4. Your company hascomplex consolidation requirementswithmultiple general ledger instances. You are usingOracle Hyperion Financial Managementto consolidate the disparateGeneral Ledgers.
You can typically map segments between yourgeneral ledger segmentto aHyperion Financial Management segment, such as:
Company to Entity
Department to Department
Account to Account
What happens to segments in yoursource general ledger, such asProgram, thatcannot be mappedtoHyperion Financial Management?

A) Data is summarized across segments that are not mapped to Hyperion Financial Management.
B) The unmapped segments default tofuture use segmentsin Hyperion Financial Management.
C) The data is not transferred.
D) Errors occur for unmapped segments. You must map multiple segments from source general ledgers to the target segment in Hyperion Financial Management.

5. 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 USD 136,550. This balance needs to be revalued.
The month end exchange rate for revaluation is 1 Euro = 1.3755 USD.
What two statements are true for the resulting revaluation run? (Choose two.)

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

Solutions: