In addition to the all_users table provided by APC, you can also query dba_users, which contains more data.
SQL> select username, account_status, default_tablespace from dba_users;
SQL> desc dba_users;
Name Null? Type
----------------------------------------- -------- ----------------------------
USERNAME NOT NULL VARCHAR2(30)
USER_ID NOT NULL NUMBER
PASSWORD VARCHAR2(30)
ACCOUNT_STATUS NOT NULL VARCHAR2(32)
LOCK_DATE DATE
EXPIRY_DATE DATE
DEFAULT_TABLESPACE NOT NULL VARCHAR2(30)
TEMPORARY_TABLESPACE NOT NULL VARCHAR2(30)
CREATED NOT NULL DATE
PROFILE NOT NULL VARCHAR2(30)
INITIAL_RSRC_CONSUMER_GROUP VARCHAR2(30)
EXTERNAL_NAME VARCHAR2(4000)
PASSWORD_VERSIONS VARCHAR2(8)
EDITIONS_ENABLED VARCHAR2(1)
dba_tables v $session.
SQL> SELECT a.username, s.sid, s.program
FROM dba_users a JOIN v$session s ON (a.username = s.username)
ORDER BY a.username;