If it has suspension, clean the suspension rods thoroughly and apply a couple of drops to them. Then bounce the suspension around until the rods are coated in a FINE film of oil. You don't want them be messy as that will just attract dust, but having a very thin film of oil will protect against rust. They you want to drop a couple of drops on your gear changer, a couple of drops on the moving parts of each brake (NOT the pads), I like to remove the seatpost, put a drop of oil on it and smear it out. Again, that helps against rust so if you ever have to move the seatpost is isn't hopelessly stuck. I can't remember all of the places that I oil my bike but as long as you remember to use a TINY amount of oil you should just put oil on basically all moving parts. Though remember that stuff like WD40 is the spawn of the devil. It dissolves the old oil-dirt combination and allows it to enter the bearings of anything that moves. You should use a type of lubricant that is just that, lubricant. When oiling the chain, just put on a few drops and rotate the pedals so the oil is distributed. Then use a clean cloth to wipe all excess oil from the chain. It ensures that dirt will not build up as rapidly as if you just spray on a shitload of sticky lubricant. Oh, and Malvolio or one of the other bike-nuts will probably have a more in depth explanation and more places to oil. This was just what I could think of at the moment.