In a RCC framed structure, all the loads are taken by a slab which in turn transferred to a beam. Beam transfers this load to column.
Now, an ordinary beam itself becomes an inverted beam if the flange of the slab gets supported in the tension zone of the beam if it is simply supported beam or in the compression zone of the cantilever beam.
Please observe the above illustration from a typical working drawing of inverted beam used in a continuous supports. Since the column reinforcement does not continue to a floor above, therefore needs to be anchored together with the beam’s inclined reinforcement. Similarly at the end column too, you can provide proper anchorage(development length) by bending the top reinforcement into the column.