While preparing Cash Flow Statement, non-cash items and non-operating items are not required to be adjusted under________ | Faculties

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Q. While preparing Cash Flow Statement, non-cash items and non-operating items are not required to be adjusted under________

(A) Indirect method
(B) Direct method
(C) Both a and b
(D) None of the above

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✅ Correct Answer: (B) Direct method

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