Exam Name: IBM Cognos Financial Statement Reporting Developer
Certification Provider: IBM
Corresponding Certification: IBM Cognos
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Updated: Oct 04, 2026
No. of Questions: 60 Questions & Answers with Testing Engine
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IBM COG-706 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Report Structure & Design | 25% | - Define sections, chapters, and objects - Formatting and layout controls - Create and manage report templates |
| Topic 2: FSR Environment & Configuration | 20% | - Set up workspaces and security - Install and configure FSR components - Define data connections and sources |
| Topic 3: Data Integration & Querying | 25% | - Import data from OLAP and relational sources - Use query and report variables - Refresh and update data |
| Topic 4: Calculations & Validation | 20% | - Build formulas and business rules - Create validation and reconciliation rules - Detect and resolve errors |
| Topic 5: Report Generation & Distribution | 10% | - Manage roll-forward and period updates - Export to Word, PDF, Excel formats - Generate final financial statements |
IBM Cognos Financial Statement Reporting Developer Sample Questions:
A user has created a journal entry, but the net difference of the debits and credits is not equal to zero. How can the user adjust the amounts?
- A. Click the Reverse Journal Entry button.
- B. Delete the journal entry and create a new one.
- C. Export the journal entries, fix the amount in the generated Excel file and re-import the file.
- D. Click Edit Journal Entry and edit the debit/credit amount for an entry.
Correct Answer: D 🗳️
When setting up a Word object, what are three document types? (Choose three.)
- A. Image
- B. Header
- C. Footer
- D. Normal
- E. Table
Correct Answer: B,C,D 🗳️
To use a workflow rule, which two variables are required to be set up? (Choose two.)
- A. ##IRS
- B. ##WRI
- C. ##WS
- D. ##WR
Correct Answer: C,D 🗳️
You want to define the table of contents heading and must create a TOC heading variable. In which two areas must you place the TOC heading variable? (Choose two.)
- A. the page setup Word object
- B. the table of contents of a Word or Excel object
- C. the object properties
- D. the section properties
Correct Answer: B,D 🗳️
A client made a mistake when they shared an object and copied it into a different report. They would like to unshare it. What should they do?
- A. Delete the original object since it cannot be unshared and re-create it.
- B. To unshare an object, a user must delete all the objects that are linked to it.
- C. Delete the copy of the shared object before you can unshare it.
- D. Simply unshare the "Share this object" checkbox.
Correct Answer: B 🗳️
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