If you had some way of grouping the rows (such as a date?) you could use a PIVOT construct. However, based on your example data, I don't see any relationship of how you could reasonably show both LC and TE. Here's what I mean...look at this scenario:
Code Amount Expenditure
10027 5000.00 LOCAL CONVEYANCE
10027 320.00 LOCAL CONVEYANCE
10027 100.00 TRAVEL EXPENSES <----new example row added to your scenario
10116 1589.00 TRAVEL EXPENSES
10095 350.00 LOCAL CONVEYANCE
10095 1215.00 TRAVEL EXPENSES
Where would line 4 go? With line 2 or with line 3? The only thing I can think of is to do it programmatically rather than with straight SQL. More explanation is in order.