Query:
SELECT STUFF(
(SELECT ',' + Cast (recno as varchar(10))
FROM test
FOR XML PATH('')), 1, 1, '') AS RecceiptNumbers,sum(amount) FROM test
My table structure
create table test
(recno int,
amount decimal)
INSERT INTO test VALUES (3,300)
SELECT STUFF(
(SELECT ',' + Cast (recno as varchar(10))
FROM test
FOR XML PATH('')), 1, 1, '') AS RecceiptNumbers,sum(amount) FROM test