The following lines contain the word 'select', 'insert', 'update' or 'delete':
select decode(UPPER(ResultColumn), 'ENTERED_DR' , Entered_DR
, 'ENTERED_CR' , Entered_CR
, 'ACCOUNTED_DR', Accounted_DR
, Accounted_CR)
into tmpForSwap from dual;
select decode(FC.minimum_accountable_unit,
null, round(P_Amount, FC.precision),
round(P_Amount/FC.minimum_accountable_unit) *
FC.minimum_accountable_unit)
into l_rounded_amount
from fnd_currencies FC
where FC.currency_code = P_Currency_Code;