Oracle Financials Cloud: General Ledger 2025 Implementation Professional Advanced Practice Exam: Hard Questions 2025

A multinational enterprise wants to implement a single global chart of accounts (COA) while supporting country-specific statutory reporting requirements (additional local segments and alternate balancing rules). They also require shared service processing across ledgers and want to minimize ongoing maintenance when new countries are added. Which architecture best meets these requirements in Oracle Financials Cloud General Ledger?

During implementation, a client requires that intercompany activity always balances to zero within each legal entity and within each balancing segment value, and that any imbalance automatically generates intercompany balancing lines using different accounts depending on the pair of trading partners. They also need to support future expansion without changing journal import processes. What is the best configuration approach?

A customer needs to post subledger transactions in a primary ledger and also maintain a management reporting view that uses a different accounting calendar (4-4-5) and a different chart of accounts. They require drilldown from management reports to the original subledger transactions, and they want automated data synchronization. Which solution is most appropriate?

After a ledger is live, the client wants to introduce a new balancing segment value and begin tracking balances by it going forward. They also want historical balances reported as if the new value existed historically, but without restating subledger transactions. What approach best satisfies this requirement with minimal risk?

A Journal Import file loads successfully, but the journals remain unposted and cannot be posted because the posting process reports 'Journal entry failed validation: Account combination is invalid.' Investigation shows the account combination exists, is enabled, and passes cross-validation rules. The same combination can be entered manually in the UI. What is the most likely cause and the best corrective action?

At period close, the client runs Revaluation for foreign currency balances. They notice that the revaluation journals are created, but the reversal in the next period does not occur even though they expect it automatically. The revaluation definition is correct and the next period is open. What configuration most likely controls this behavior?

A company uses spreadsheet uploads and Journal Import. They require that journals be posted automatically only when (1) they are balanced, (2) they have passed approval, and (3) they are from specific sources/categories, but NOT posted if they contain any accounts in a 'sensitive' natural account range. What is the best design that meets these controls with the least operational overhead?

A CFO wants a single Financial Reporting Center (FRC) report that shows consolidated balances across a ledger set, but also provides a drill-through path to the originating subledger transaction details per ledger. They complain that drilldown works in Smart View for some balances but not in the FRC output for the ledger set. What is the most accurate explanation and recommendation?

A business wants to analyze profitability by cost center and product, but the COA only has one segment available for managerial analysis and it is already used for cost center. They cannot add new segments. They also need to run FRC statements by product and still reconcile to GL balances. Which approach is the most appropriate and supportable?

An organization has multiple legal entities and wants automated intercompany processing where AP invoices in one entity generate AR invoices in the counterparty entity, with intercompany balancing and eliminations handled for consolidation. They also require that intercompany transactions be traceable end-to-end and that settlement can occur through netting. Which setup best aligns with Oracle best practices across subledgers and GL?