Oracle 18c

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CREATE TABLE myTable (
  TIMECODE INTEGER,
  UNIT_CODE INTEGER,
  Department INTEGER,
  Account INTEGER,
  AMOUNT INTEGER
  
);
INSERT INTO myTable
  (TIMECODE, UNIT_CODE, Department, Account, AMOUNT)
VALUES
  ('20194', '10', '1000', '1000', '100');


1 rows affected

INSERT INTO myTable
  (TIMECODE, UNIT_CODE, Department, Account, AMOUNT)
VALUES
  ('20194', '10', '2354', '1100', '150');

1 rows affected

INSERT INTO myTable
  (TIMECODE, UNIT_CODE, Department, Account, AMOUNT)
VALUES
  ('20194', '10', '1000', '1000', '200');

1 rows affected

INSERT INTO myTable
  (TIMECODE, UNIT_CODE, Department, Account, AMOUNT)
VALUES
  ('20194', '10', '2354', '1000', '100');

1 rows affected

INSERT INTO myTable
  (TIMECODE, UNIT_CODE, Department, Account, AMOUNT)
VALUES
  ('20194', '20', '500', '1000', '250');

1 rows affected

INSERT INTO myTable
  (TIMECODE, UNIT_CODE, Department, Account, AMOUNT)
VALUES
  ('20194', '20', '500', '1100', '200');
  
1 rows affected

select
    TIMECODE,
    UNIT_CODE,
    Department,
    sum(case when Account = 1000 then AMOUNT end) as "1000",
    sum(case when Account = 1100 then AMOUNT end) as "1100"
from myTable
group by
    TIMECODE,
    UNIT_CODE,
    Department
    


TIMECODE
UNIT_CODE
DEPARTMENT
1000
1100


20194
20
500
250
200

20194
10
1000
300
null

20194
10
2354
100
150