The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT cr_account_segment_value,
dr_account_segment_value
FROM fv_be_account_pairs
WHERE be_tt_id = p_transaction_type_id
AND nvl(sub_type, 'X') = nvl(p_sub_type, 'X')
AND chart_of_accounts_id = g_chart_of_accounts_id;
select application_column_name
from fnd_id_flex_segments
where id_flex_code = 'GL#'
and id_flex_num = g_chart_of_accounts_id
order by segment_num;