In Oracle Finance Org ID and Set of Books ID stored in two different place. You may select the below table record to find the Org ID and SOB ID.
Org ID – select * from hr_all_organization_units
Set of Books ID – select * from gl_sets_of_books
In certain situation Oracle Finance developer find difficulty to join this tables. Instead of writing a new join query you may select this ID’s from the hr_operating_units. This tables stored the Org ID and SOB ID in the same table.