Steps to develop a form in using 10g forms

Step 1: Download the TEMPLATE.fmb.
Step 2: Rename the TEMPLATE.fmb as per your company naming standards.
Step 3: Change the below information on the PER-FORM trigger at form level trigger
      FND_STANDARD.FORM_INFO('$Revision: <Number>$', 

                   '<Form Name>', 
                   '<Application Shortname>', 
                   '$Date: <YY/MM/DD HH24:MI:SS> $',
                   '$Author: <developer name> $');
APP_STANDARD.EVENT('PRE-FORM');  
APP_WINDOW.SET_WINDOW_POSITION('BLOCKNAME',
                   'FIRST_WINDOW');

 Step 4: Add the custom blocks as per your requirement. 

 Step 5: Assign the proper property classes to the items defined in the block

 Step 6: Write the custom logic to achive the desired functionality.

 Step 7: Register the form with Oracle Apps.

 Step 8: Assign the form function to a responsibility

 Step 9: Upload the form in to custom top of unix / Liunx box 

 Step 10: Compile the form using the below compilation script

frmcmp_batch module=$AU_TOP/forms/US/ABC.fmb userid=APPS/apps output_file=$CUSTOM_TOP/forms/US/ABC.fmx module_type=form

How to find the sql where clause of a value set from back end

select application_table_name,
       value_column_name,
       meaning_column_name,
       additional_where_clause
  from fnd_flex_validation_tables a, fnd_flex_value_sets b
 where a.flex_value_set_id = b.flex_value_set_id
       and b.flex_value_set_name = :flex_value_set_name