try below T-SQL code :
CREATE TABLE #TEMP
(
ITEM VARCHAR(50),
AMOUNT INT,
INDATE DATETIME,
USERID INT
)
INSERT INTO #TEMP VALUES('WATCH',500,'02/13/2013',1)
INSERT INTO #TEMP VALUES('BELT',300,'02/13/2013',1)
INSERT INTO #TEMP VALUES('WALLET',600,'02/13/2013',2)
INSERT INTO #TEMP VALUES('TROUSERS',1600,'02/13/2013',2)
SELECT USERID,INDATE,SUM(AMOUNT) AS TOTALAMOUNT
FROM #TEMP
GROUP BY USERID,INDATE
DROP TABLE #TEMP