Query to retrieve list of ledgers accessible for a given Applications User

We've a requirement to find the list of the accessible ledgers for a given Oracle Apps User.I'm from Oracle ATG team,not familiar with GL terminologies. Can someone help with the query to retrieve the ledgers accessible for a given user.In our code flow, we may not have the complete applications context. Is it possible to retrieve that list only with the username. If so, how to do that? Do i need to access some profile values?
Thanks,
Senthil

select * from usr where usr.usr_key not in (
select usr.usr_key from oiu, usr, obi, obj, ost
where oiu.usr_key=usr.usr_key
and oiu.obi_key=obi.obi_key
and obi.obj_key=obj.obj_key
and obj.obj_name = :obj_name
and oiu.ost_key=ost.ost_key
and ost.ost_status not in ('Revoked'))
-Kevin

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