declare

   l_sql varchar2(500);        -- variable that contains a query

   l_c   sys_refcursor;        -- cursor variable(weak cursor).

   l_res1 VARCHAR2(60 BYTE);   -- variable containing fetching data

   l_res2 VARCHAR2(60 BYTE);   -- variable containing fetching data

   l_res3 date;   -- variable containing fetching data

begin

         l_sql := 'SELECT column_name, table_name FROM USER_TAB_COLUMNS';

         open l_c for l_sql;

         loop

         fetch l_c into l_res1,l_res2;

         exit when l_c%notfound;   -- Exit the loop if there is nothing to fetch.

         if l_res1 = 'ACCT_NUM' then

            dbms_output.put_line(l_res2);

         end if;

        -- process fetched data

        end loop;

        close l_c; -- close the cursor

end;

/

commit;