Reversing journal is a A. Conventional Voucher B. Unconventional Voucher C. Both (a) and (b) D. None of these

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.