You could use the FOR XML PATH approach and a subquery (or CTE):

DECLARE @tbl TABLE

(

grp INT,ledger CHAR(3), amount INT

)

INSERT INTO @tbl

SELECT 1 ,'A01', 5 UNION ALL

SELECT 1 ,'A02', 3 UNION ALL

SELECT 1 ,'A03', 4 UNION ALL

SELECT 2 ,'A22', 8 UNION ALL

SELECT 3 ,'A33', 3 UNION ALL

SELECT 3 ,'A36', 4

;WITH cte AS

(

SELECT grp ,SUM(amount) AS amnt

FROM @tbl

GROUP BY grp

)

SELECT

t1.grp,

amnt,

STUFF((SELECT ', '+ ledger FROM @tbl t2 WHERE t1.grp=t2.grp ORDER BY t2.ledger

FOR XML PATH('')),1,2,'') AS ledger

FROM

@tbl t1

INNER JOIN cte ON cte.grp=t1.grp

GROUP BY t1.grp,cte.amnt