To find SOBs set up in the instance :

SELECT   set_of_books_id,
         name sob_name,
         chart_of_accounts_id,
         chart_of_accounts_name,
         period_set_name calendar_period,
         accounted_period_type,
         user_period_type,
         currency_code
  FROM   gl_sets_of_books_v
 WHERE   set_of_books_id = 1
/