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.