Oracle Financials Cloud: General Ledger 2025 Implementation Professional—Delta
Questions & Answers

Option A is correct because the 2025 Multi-Dimension Hierarchies enhancement allows organizations to define multiple alternate hierarchies (up to 10) for the same chart of accounts segment, enabling flexible reporting without the overhead of creating additional flexfield segments. This provides significant flexibility for different reporting views (management, regulatory, operational) using the same underlying account structure. Option B is incorrect as consolidation mappings are a separate configuration. Option C is incorrect because summary accounts still have their place and this feature complements rather than replaces them. Option D is incorrect as hierarchy changes typically apply prospectively, not retroactively to historical data without specific reprocessing.

Option A is correct because the Smart Close Automation in GL 2025 includes intelligent detection of out-of-balance conditions and can automatically apply corrective actions based on predefined tolerance rules and business logic. This significantly reduces manual reconciliation efforts during period close. Option B is incorrect as automatic approval without proper controls would violate segregation of duties and internal controls. Option C is incorrect because currency rates should always be reviewed before application for accuracy and compliance reasons. Option D is incorrect as posting journals without proper validation would compromise data integrity.

Option A is correct because the enhanced Intercompany Transaction Processing in GL 2025 provides automated generation of both the sender and receiver entries with integrated matching and reconciliation capabilities, streamlining the entire intercompany process and reducing errors. The system creates balanced entries on both sides and tracks them for reconciliation purposes. Option B is incorrect as intercompany accounts are still required for proper tracking and reporting. Option C is incorrect as exchange rates come from defined rate types, not AI prediction. Option D is incorrect because entries must be created in subsidiary ledgers to maintain proper audit trails and legal entity accounting.

Option A is correct because Dynamic Account Combination Rules in GL 2025 provide real-time validation during transaction entry and can intelligently suggest valid combinations based on historical usage patterns and business rules, improving user efficiency and reducing errors. This is more proactive and user-friendly than traditional cross-validation rules. Option B is incorrect as account combination security serves a different purpose related to data access control. Option C is incorrect because automatic creation of combinations without approval could lead to chart of accounts proliferation and loss of control. Option D is incorrect as the feature provides guidance and validation but doesn't necessarily restrict users to only templates.

Option A is correct because the enhanced Period Close Dashboard in GL 2025 includes predictive analytics capabilities that analyze current progress, task completion rates, and historical close patterns to provide estimates of when the close process will be completed. This helps managers better plan resources and identify bottlenecks proactively. Option B is incorrect as period close still requires appropriate approvals and validations before completion. Option C is incorrect because while automation is enhanced, checklists remain important for governance and compliance. Option D is incorrect as closing periods out of sequence would violate accounting controls and period sequencing requirements.