Explanation

D. The following methods are the practical ways of realizing revenue applying the conservatism concept and realization concept and the A. Delivery method in case of sale of goods, B. Percentage-of-completion method in case of rendering of services and C. Production method in case of agriculture produce. Thus, these are the various ways of recognizing revenue and the methods adopted to recognize revenue. Moving average method D. is the method of valuing inventory and it is not the method adopted to recognize revenue. Thus, D. is the correct answer.