SELECT
DEPT.DEPT_CODE, DEPT.DEPT_NAME, ORDERS.ORDER_NO, CUST.CUST_CODE, CUST.CUST_NAME, ORDERS.ORDER_AMT
FROM
TBL_ORDERS AS ORDERS
INNER JOIN TBL_DEPT AS DEPT 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, ORDERS.ORDER_NO;