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  1. Reversing journal is a

    2. A.

     Conventional Voucher
    B.

     Unconventional Voucher
    C.

     Both (a) and (b)
    D.

     None of these

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    Answer : Option B

    Explanation :

    Reversing Journals (Non-Accounting/Unconventional Voucher) are special journals that are automatically reversed after a specified date. They exist only till the specified date and are effective only when they are included in reports like the Balance Sheet.
    Gateway of Tally > Display > Exception Reports > Reversing Journals

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