Display rows as columns:

SELECT  *
 FROM  (SELECT job,
               sum(decode(deptno,10,sal)) DEPT10,
               sum(decode(deptno,20,sal)) DEPT20,
               sum(decode(deptno,30,sal)) DEPT30,
               sum(decode(deptno,40,sal)) DEPT40
          FROM scott.emp
      GROUP BY job)
ORDER BY 1;