SELECT application_column_name
  FROM fnd_segment_attribute_values
 WHERE application_id         = 101
   AND id_flex_code           = 'GL#'
   AND id_flex_num            = p_coa_id
   AND attribute_value        = 'Y'
   AND segment_attribute_type = 'GL_BALANCING';

SELECT flex_value_set_id
  FROM   fnd_id_flex_segments
 WHERE  application_id          = 101
   AND  id_flex_code            = 'GL#'
   AND  id_flex_num             = p_coa_id
   AND  application_column_name = p_segment_name;

SELECT application_column_name
  FROM fnd_id_flex_segments
 WHERE id_flex_code = 'GL#'
   AND id_flex_num = p_coa_id
   AND application_id = 101
   AND flex_value_set_id =
              (SELECT parent_flex_value_set_id
                 FROM fnd_flex_value_sets
                WHERE flex_value_set_id = p_flex_value_set_id);