Generate XML file using dbms_xmlgen.getxml

select dbms_xmlgen.getxml('select SHORT_NAME,CHART_OF_ACCOUNTS_ID,PERIOD_SET_NAME from gl_sets_of_books
         where rownum <= 3') xml
  from dual

It will generate xml data:


<?xml version="1.0"?>
<ROWSET>
 <ROW>
  <SHORT_NAME>NCR-SDL</SHORT_NAME>
  <CHART_OF_ACCOUNTS_ID>50205</CHART_OF_ACCOUNTS_ID>
  <PERIOD_SET_NAME>NCR Calendar</PERIOD_SET_NAME>
 </ROW>
 <ROW>
  <SHORT_NAME>NCR SG</SHORT_NAME>
  <CHART_OF_ACCOUNTS_ID>50205</CHART_OF_ACCOUNTS_ID>
  <PERIOD_SET_NAME>NCR Calendar</PERIOD_SET_NAME>
 </ROW>
 <ROW>
  <SHORT_NAME>NCR JP</SHORT_NAME>
  <CHART_OF_ACCOUNTS_ID>50205</CHART_OF_ACCOUNTS_ID>
  <PERIOD_SET_NAME>NCR Calendar</PERIOD_SET_NAME>
 </ROW>
</ROWSET>