I have a two column list of data in Excel. The first column being a question number from a test and the second column being a number referencing what is being tested on that
Just to put my comment in an answer, so it make more sense.
First sort columns A and B on Column B.
In C2 put the formula:
=IF(B2=B3,A2&","&C3,A2)
Then copy down.
Then in Column E place your unique reference list. And in D2 put:
=VLOOKUP(E2,$B$2:$C$6,2,FALSE)
And copy down.
You can then hide column C.
It does require that it be sorted correctly and a helper column but it does stay to the formulas only rule.