Create a new query as if you were going to make a normal select query on those three fields. In the design grid, click the Sum button (the button that looks like a Greek "E"). The grid will change and give you aggregrate function choices ("Total" row). Leave "Group By" for the date and the user, and change the total on amount to "Sum". You should get what you requested.
Check out the other aggregate functions you can use. I'm sure you can find other uses in your other query requirements.