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https://help.tallysolutions.com/docs/te9rel66/Reports/MIS_Reports/Negative_Ledgers.htm

Negative Ledgers Report

This is a list of ledger accounts balances that is opposite to the nature of the account. For example, a creditor account with a debit balance and a Bank account with a credit balance.

Go to Gateway of Tally > Display > Exception Reports > Negative Ledgers .

National Bank Account is a Bank account and is expected to have a debit balance. Supplier Account is a Creditor/Supplier account and should normally have a credit balance.