Is a journal voucher also a journal entry?

debits and credits of all transaction

I dont know but someone please help I need to know for a project

The entries such as "Rectification Entries", "Adjustment Entries", "Closing or Opening Entries" and Making or Providing for estimates are passed through an internal document called Journal...

Bad debt a/c ........Dr To Debtor a/c

According to my understanding and my study in accounting, the reversal of journal entry merely is for the opening balances for a new year of accounting period