Title: Some positive thoughts about Negative Absolute Temperature

Abstract: It is now widely accepted that the concept of negative absolute temperature is real one and not just theoretical curiosity. In this brief report, by combining the formalism used in the statistical mechanics and thermodynamics, we have explained some aspects of negative temperature ( both mathematically and graphically ) in the two level system. We believe that these simple calculations may give useful and concrete insights about the negative absolute temperature to the undergraduate students.