Question

Which of the following will not affect cash flows under indirect method when reconciling profit to net cash from operating activities?

A Depreciation (non-cash)
B Increase in trade receivables (adjustment for working capital)
C Loss on sale of fixed assets (add back)
D Revaluation surplus (OCI item) --- typically non-cash and no effect on operating cash flows unless realised
Practice Next

Hey! Ask a query

🎓
Think You're Ready for RBI Grade B?
RBI Grade B 2026 Phase 1 Memory Based Paper
  • 200 Questions with Detailed Solutions
  • Section-wise Coverage (GA, English, Quant & Reasoning)