List of active GL accounts not used for a period of time

s there any Oracle standard report in GL which would provide a list of the different active natural accounts which has not been used for a period of time ?

Otherwise do we have a script that that shows  the  Date of GL  accounts of when they were last used in the system .

For example If I have entered a transactions using a Office  expenses code say (510111) on 31-Dec-13 and there was any activity since on that account,

Then the query should display Code and date as

510111           31-Dec-13