The accounting voucher prepared for transactions having multiple debits and multiple credits are called:

Correct option is C

The correct option is  (c) Journal Voucher. These are also known as  Complex Vouchers. 
Explanation
Transactions that have multiple debits and multiple credits are known as complex transactions or compound journal entries. The accounting voucher prepared to record such transactions is known as a complex voucher or a journal voucher. 
Additional Knowledge
(a) Transaction Voucher: This is used for  simple transactions where only one account is debited and one account is credited.
(b) Compound Voucher: This voucher is used for transactions with  multiple debits and a single credit, or  multiple credits and a single debit.
(d) Debit Voucher: This is a type of compound voucher (or cash/payment voucher) used to record transactions that have  multiple debits and one credit (typically cash payments for expenses, purchases, etc.).