The document provides instructions for logging into the Oracle E-Business Suite as a new user and assigning responsibilities. It outlines steps to create a new user, assign the "System Administrator" and "General Ledger Super User" responsibilities, change the initial password, and log in with the new credentials. Key steps include navigating to the "Define" page under "Security: User", populating mandatory fields to create a new user, selecting the appropriate responsibilities and applications from list of values, and saving the new user information.