This document provides guidelines for using different data types in PL/SQL and SQL coding. It discusses numeric, character, boolean, and large object data types. For numeric types, it recommends specifying precision and using PLS_INTEGER for integers. For character types, it recommends using VARCHAR2 over CHAR and avoiding empty strings. For booleans, it recommends using the BOOLEAN type. It also advises against using LONG and LONG RAW data types.