Tally’s Default
In Tally, there is predefined logic and necessary settings to followed for ledgers in general accounting practice. Such as;

• Maintain bill-wise details for party ledger
• Inventory values are affected for sales/purchase ledgers
• Cost Centres are applicable for Income/Expenses ledgers

There is no report for track those negative settings of those above settings available in Tally.

Use of this TDL
Using this tdl, there is separate below report enabled to list ledgers of a group having negative settings of the above types

• Ledgers has no bill-wise
• Ledgers has no Cost Centre
• Ledgers has no Inventory affected