loop find column

 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;