cursor cursorl is select distinct account_head, account_type from account_head_master
order by account_head;
cursor_val cursorl%ROWTYPE;
begin
open cursorl;
loop
fetch cursorl into cursor_val;
exit when cursorl%NOTFOUND;
case
when cursor_val.account_type = 'CAPITAL' then dbms_output.put_line(cursor_val.account_head II ' is accounted
in balance sheet');
when cursor_val.account_type = 'REVENUE' then dbms_output.put_line(cursor_val.account_head II ' is accounted
in Profit and Loss Account');
end case;
end loop;
close cursorl; end OUTPUT/RESULT:
CASH ACCOUNT is accounted in balance sheet
DEPRECIATION is accounted in Profit and Loss Account DISCOUNTS is accounted in Profit and Loss Account EXPENSES is accounted in Profit and Loss Account FIXED ASSET is accounted in balance sheet