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

1. On a primary ledger in Use system options close section, the following field has been selected:
'Prevent General Ledger Period Close When Open Subledger Periods Exist'.
What three exceptions will prevent closing of the accounting period?

A) No pending transaction in the General Ledger Interface table
B) Pending Intercompany Transactions
C) Intercompany Transactions are completed
D) Pending Transaction in General Ledger Interface

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

3. 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.

4. The Journal Import process pulls information from the GL Interface table to create valid, postable journal entries in General Ledger.
Which two statements are true about the Journal Import process?

A) You can only validate and select to transfer journal data in the Summary mode.
B) The process validates all your data before it creates journal entries in General Ledger.
C) Any error transactions from Oracle Subledgers can be easily deleted and resubmitted.
D) FBDI can be used to upload journal entry data from external sources into General Ledger.

5. When will Intercompany processing balance a journal using the accounts identified here for the UK Ledger?

A) when there is a many-to-many journal and you want to use a clearing company
B) when the journal is not balanced by the primary balancing segment value (BSV)
C) when the journal is balanced by the primary BSV but not by second or third BSV
D) when the journal is balanced by second balancing segment value

Solutions: