I note that every account name you want to make negative contains either the word
Return or
Pilferage, so instead of having a list of full account names (which have to be
exactly the same as on your sheet) you could look for instances of (say)
return and/or
pilfer in the account names instead.
In the code below, there's a line:
myWords = Array("returns", "pilfer")
to which you can add other words to find in account names you want to make negative.
Code:
Sub test()
Dim Cell As Range, ws As Worksheet, myWords, cll As Range
myWords = Array("returns", "pilfer")
For Each ws In Worksheets(Array("130R", "135R", "140R"))
For Each cll In ws.Range("B4:B45").Cells
If UBound(Filter(Application.IsErr(Application.Search(myWords, cll.Value)), "True", False)) > -1 Then
For Each Cell In cll.Offset(, 3).Resize(, 12).Cells
If Cell.Value > 0 Then Cell.Value = Cell.Value * -1
Next Cell
End If
Next cll
Next ws
End Sub