SELECT
    DEPT.DEPT_CODE
    , DEPT.DEPT_NAME
    , ORDERS.ORDER_NO
    , CUST.CUST_CODE
    , CUST.CUST_NAME
    , ORDERS.ORDER_AMT
FROM
    TBL_DEPT AS DEPT 
    INNER JOIN TBL_ORDERS AS ORDERS ON DEPT.DEPT_CODE = ORDERS.DEPT_CODE
    LEFT OUTER JOIN TBL_CUST AS CUST ON ORDERS.CUST_CODE = CUST.CUST_CODE
ORDER BY
    DEPT.DEPT_CODE ASC
    , ORDER_NO ASC;