with dateparam as -- Common Table Expression to generate all dates in Current Year 
( 
SELECT TRUNC(SYSDATE, 'YYYY') + LEVEL - 1 AS mydate 
FROM dual 
CONNECT BY TRUNC(TRUNC(SYSDATE, 'YYYY') + LEVEL - 1, 'YYYY') = TRUNC(SYSDATE, 'YYYY') 
) 
select distinct 
add_months(last_day(mydate)+1,-1) as firstdayofmonth 
,to_char(add_months(last_day(mydate)+1,-1),'DAY') as dayofweek 
,case   when to_char(add_months(last_day(mydate)+1,-1),'D') = 1 
            then add_months(last_day(mydate)+1,-1) + 5 -- add five days if first day of month is Sunday 
        when to_char(add_months(last_day(mydate)+1,-1),'D') = 2 
            then add_months(last_day(mydate)+1,-1) + 4 -- add four days if first day of month is Monday 
        when to_char(add_months(last_day(mydate)+1,-1),'D') = 3 
            then add_months(last_day(mydate)+1,-1) + 3 -- add three days if first day of month is Tuesday 
        when to_char(add_months(last_day(mydate)+1,-1),'D') = 4 
            then add_months(last_day(mydate)+1,-1) + 2 -- add two days if first day of month is Wednesday 
        when to_char(add_months(last_day(mydate)+1,-1),'D') = 5 
            then add_months(last_day(mydate)+1,-1) + 1 -- add one day if first day of month is Thursday 
        when to_char(add_months(last_day(mydate)+1,-1),'D') = 7 
            then add_months(last_day(mydate)+1,-1) + 6 -- add six days if first day of month is Saturday 
        else add_months(last_day(mydate)+1,-1) 
    end as firstfridayofmonth 
,case   when to_char(add_months(last_day(mydate)+1,-1),'D') = 1 
            then to_char(add_months(last_day(mydate)+1,-1)+5,'DAY') -- add five days if first day of month is Sunday 
        when to_char(add_months(last_day(mydate)+1,-1),'D') = 2 
            then to_char(add_months(last_day(mydate)+1,-1)+4,'DAY') -- add four days if first day of month is Monday 
        when to_char(add_months(last_day(mydate)+1,-1),'D') = 3 
            then to_char(add_months(last_day(mydate)+1,-1)+3,'DAY') -- add three days if first day of month is Tuesday 
        when to_char(add_months(last_day(mydate)+1,-1),'D') = 4 
            then to_char(add_months(last_day(mydate)+1,-1)+2,'DAY') -- add two days if first day of month is Wednesday 
        when to_char(add_months(last_day(mydate)+1,-1),'D') = 5 
            then to_char(add_months(last_day(mydate)+1,-1)+1,'DAY') -- add one day if first day of month is Thursday 
        when to_char(add_months(last_day(mydate)+1,-1),'D') = 7 
            then to_char(add_months(last_day(mydate)+1,-1)+6,'DAY') -- add six days if first day of month is Saturday 
        else to_char(add_months(last_day(mydate)+1,-1),'DAY') 
    end as firstfridayofmonth 
from dateparam 
order by 1