The correct answer is: D. None of these
A reversing journal is a journal entry that is made at the beginning of the next accounting period to reverse a prior period adjusting entry. This is done to avoid double-counting the adjustment in the current period.
A conventional voucher is a document that is used to authorize a transaction. It typically includes the date, the name of the vendor, the amount of the transaction, and the account to be debited and credited.
An unconventional voucher is a document that is used to authorize a transaction that is not typically recorded in a conventional voucher. For example, an unconventional voucher might be used to authorize a capital expenditure or a non-recurring expense.
In conclusion, a reversing journal is not a conventional voucher or an unconventional voucher.