SQL> ed
Wrote file afiedt.buf

  1  create or replace procedure tnov5
  2  as
  3  dno dept.deptno%type;
  4  cursor c1 is select * from dept;
  5  cursor c2 is select * from emp where deptno=dno;
  6  begin
  7     for mag1 in c1 loop
  8             exit when c1%notfound;
  9             dno:=mag1.deptno;
 10             for mag2 in c2 loop
 11                     exit when c2%notfound;
 12                     dbms_output.put_line(mag2.ename||','||mag2.deptno||','||mag1.loc);
 13             end loop;
 14     end loop;
 15* end;       
SQL> /

Procedure created.

SQL> set serveroutput on
SQL> exec tnov5
CLARK,10,NEW YORK
KING,10,NEW YORK
MILLER,10,NEW YORK
SMITH,20,DALLAS
JONES,20,DALLAS
FORD,20,DALLAS
ALLEN,30,CHICAGO
WARD,30,CHICAGO
MARTIN,30,CHICAGO
BLAKE,30,CHICAGO
TURNER,30,CHICAGO
JAMES,30,CHICAGO

PL/SQL procedure successfully completed.

SQL>