The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT distinct JEH.ledger_id BULK COLLECT
INTO l_ldr_tbl
FROM GL_JE_BATCHES JEB,
GL_JE_HEADERS JEH
WHERE JEB.posting_run_id = p_prun_id
AND JEB.chart_of_accounts_id = p_coa_id
AND JEB.status = 'I'
AND JEH.je_batch_id = JEB.je_batch_id;
INSERT INTO GL_POSTING_ACCT_SEQ_GT(ledger_id)
VALUES (l_ldr_locked_tbl(i));