The following query finds the first day and last day of the previous month. You can replace the SYSDATE to any other date such as Transaction Date, Receipt Date, Order Date, etc.
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-- Query to find first and last date of previous month
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SELECT TRUNC (ADD_MONTHS (SYSDATE, -1), 'MM') "First Day of Previous
Month",
TRUNC (SYSDATE, 'MM') - 1 "Last Day of Previous
Month",
TRUNC (SYSDATE, 'MM') "First Day of Current
Month",
TRUNC (LAST_DAY (SYSDATE)) "Last Day of Current
Month"
FROM
DUAL;
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