Restriction of Data at User Level

Hi Everybody,
My requirement is as follows..

We have two end users for payable ABC and XYZ for one Organization.
They can able to enter invoices as per our requirement. while inquiry of invoice, Oracle Payable returning all invoice.

i.e while query from user ABC, he is supposed to see his own invoices only,,not the invoices entered by XYZ.

What are the profile options are security options used for this requirement.
We need this type of requirement for all functions, sales invoice, Sales orders etc..

Regards,
Sudhakar.