Oracle Order Management (OM) Certification 2025 – 400 Free Practice Questions to Pass the Exam

The correct statement highlights the functionality of supply chain orchestration within the context of managerial accounting and subledger accounting rules. SC orchestration refers to the processes involved in managing the flow of goods and services through the supply chain, which includes ensuring that financial activities are accurately represented in the accounting records.

When supply chain orchestration automatically selects processes according to subledger accounting rules, it streamlines operations and ensures consistency in how financial transactions are captured and recorded. This capability is crucial for maintaining accurate financial statements and ensuring compliance with accounting standards, as subledger accounting rules dictate how transactions should be classified and reported. By automating selection processes based on these rules, organizations can enhance accuracy and efficiency in their accounting practices.

The other statements, while they touch on aspects of managerial accounting, do not hold true within the context of this question. For example, receipt accounting does not perform accrual accounting for all receipts uniformly, as there can be exceptions based on the type of receipt. Additionally, while it is true that cost methods can pertain to individual items, the phrasing may suggest an overly broad application that may not reflect how cost methods are implemented in practice. Lastly, primary cost books are generally necessary for primary ledgers to ensure that financial data across various reporting structures