The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT name,
chart_of_accounts_id,
currency_code
INTO ledgername,coaid,functcurr
FROM gl_ledgers
WHERE ledger_id = P_LEDGER_ID;
SELECT name
INTO c_access_set_name
FROM GL_ACCESS_SETS
WHERE access_set_id = P_ACCESS_SET_ID;
SELECT start_date, effective_period_num
INTO cp_period_start, cp_eff_period_start
FROM gl_period_statuses
WHERE application_id =101
AND closing_status in ('C', 'O', 'P')
AND ledger_id = P_LEDGER_ID
and period_name = P_PERIOD_FROM;
SELECT end_date,effective_period_num
INTO cp_period_end,cp_eff_period_end
FROM gl_period_statuses
WHERE application_id = 101
AND closing_status in ('C', 'O', 'P')
AND ledger_id = P_LEDGER_ID
AND period_name = P_PERIOD_TO ;