Final answer:
Proper cut-off is not an issue related to the valuation of accounts receivable. Hence, the correct answer is option D.
Step-by-step explanation:
The valuation of accounts receivable is concerned with determining the value of these assets on a company's balance sheet. There are several issues related to the valuation of accounts receivable, but proper cut-off is not one of them.
A. The valuation of revenue that makes up the detail of accounts receivable: This refers to properly valuing the revenue associated with the accounts receivable. It involves ensuring that the revenue recognized is accurate and properly recorded.
B. A proper allowance for doubtful accounts: This refers to estimating and establishing an allowance for accounts receivable that are likely to go unpaid. It is important to account for the possibility of bad debts and adjust the value of accounts receivable accordingly.
C. The net realizable value of accounts receivable: This refers to the amount of accounts receivable that a company expects to collect. It is calculated by subtracting the estimated allowance for doubtful accounts from the total accounts receivable.
Therefore, the correct answer is d. Proper cut-off.