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

1. For translation purposes, the Financials reporting team has decided to load the monthly Historical currency rates by using File-Based Data Interface (FBDI).
What happens to the existing historical rate for a specific ledger, currency, account combination, and accounting period if they use insert in the spreadsheet?

A) Nothing, existing historical rates are not updated.
B) The historical rate is replaced.
C) The existing historical rate is deleted.
D) Historical rates are converted into an average rate (original and new rate).

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

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

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

4. 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) You can only drill down to the general ledger journal and then from there to the subledger journal entry.
E) The report can be run using an additional currency and conversion rate that converts all amounts into a common currency for comparison.

5. What are thetwo possible reasonsforencumbrance created on the purchase orderto go back to thebudget or funds availability?

A) When the purchase order is set to accrue at receipt and partially received, then canceled or finally closed, encumbrance goes back to the budget to the extent of the unreceived amount.
B) When the requisition is set to accrue at period end and partially billed and then canceled or finally closed, encumbrance goes back to the budget to the extent of the unbilled amount.
C) The requisition reserved successfully undergoes amendment and is rejected in the reapproval.
D) The purchase order is canceled or finally closed or rejected without performing any receipt or invoice.

Solutions: