Number to text conversion from SQL

--- conversion of salary into words with decimal values-----

select sal,
decode(floor(sal),
0,'ZERO',
to_char(to_date(floor(sal),'J'),'JSP')) dollars,
decode(sal - floor(sal),
0,'ZERO',
to_char(to_date(((sal - floor(sal)) * 100),'J'),'JSP')) cents
from emp

--- conversion of salary into words without decimal values-----


select ename,sal,to_char(to_date(sal,'j'),'jsp')from emp;