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