If you are preparing for Corporate Accounting and Financial Management (CAFM) or related finance subjects, finding clear conceptual lectures can make a huge difference in exam preparation.
To help students, Prof Raj Awate has provided free CAFM lectures on YouTube, covering important topics such as Underwriting, Issue of Shares, Ratio Analysis, Dividend Policy, Financial Forecasting, Redemption of Preference Shares, and Operational Approach.
These lectures are completely free and highly useful for students preparing for professional commerce courses like CS, CA, CMA, B.Com, or MBA (Finance).
In this blog post, you will find all the CAFM lecture links organised topic-wise, making it easy to study each concept step-by-step.
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1. Underwriting – Free CAFM Lectures
Underwriting is an important topic in corporate finance and capital markets. It explains how financial institutions guarantee the subscription of shares issued by companies.
Lecture Links
Lecture 1
https://youtube.com/live/wis0e3n37yA?feature=share
Lecture 2
https://youtube.com/live/wYfp-fPy0T4?feature=share
Lecture 3
https://youtube.com/live/JkNIt0kPSG4?feature=share
2. Issue of Shares – Complete Lecture Series
The Issue of Shares topic explains how companies raise capital from investors through equity shares.
Key concepts covered include:
Types of share issues
Accounting treatment of share capital
Share premium
Practical problem solving
Lecture Links
Lecture 1
https://youtube.com/live/Fg2AlRPnVxo?feature=share
Lecture 2
https://youtube.com/live/I-bTbqhkAG4?feature=share
Lecture 3
https://youtube.com/live/qxsXJSwpHSI?feature=share
Lecture 4
https://youtube.com/live/Oo8UziVfSZU?feature=share
Lecture 5
https://youtube.com/live/B8BheMSsrd0?feature=share
3. Forecasting of Financial Statements
Financial forecasting helps businesses estimate their future financial performance using historical data and assumptions.
Students will learn:
Pro forma financial statements
Forecasting sales and expenses
Financial planning techniques
Lecture Link
Lecture 1
https://youtube.com/live/VHmdH9WZ0Js?feature=share
4. Dividend Policy – Finance Concepts Explained
Dividend policy determines how companies distribute profits to shareholders.
This topic covers:
Dividend decision theory
Dividend payout ratios
Impact of dividend policy on company valuation
Lecture Links
Lecture 1
https://youtube.com/live/JxyG-zWx4YY?feature=share
Lecture 2
https://youtube.com/live/iN4fTx-s5Dk?feature=share
5. Ratio Analysis – Step-by-Step Explanation
Ratio Analysis is one of the most important tools for financial statement analysis.
Students will learn:
Liquidity ratios
Profitability ratios
Solvency ratios
Efficiency ratios
Practical problem solving
Lecture Links
Lecture 1
https://youtube.com/live/AOpIJvYHw8A?feature=share
Lecture 2
https://youtube.com/live/w3k4NyZInCk?feature=share
Lecture 3
https://youtube.com/live/xtAE_0qdTqk?feature=share
Lecture 4
https://youtube.com/live/gOY4YdTmPH4?feature=share
Lecture 5
https://youtube.com/live/WaXeq0A4Mhs?feature=share
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6. Redemption of Preference Shares
Redemption of preference shares explains how companies repay preference shareholders according to company law provisions.
Topics covered include:
Legal provisions for redemption
Accounting entries
Capital redemption reserve
Practical numerical problems
Lecture Links
Lecture 1
https://youtube.com/live/LQWAI_sQ4Zw?feature=share
Lecture 2
https://youtube.com/live/0yJVlBdXPHk?feature=share
Lecture 3
https://youtube.com/live/poszid9znko?feature=share
Lecture 4
https://youtube.com/live/mBMdJqKwzvY?feature=share
7. Operational Approach – Financial Management Concept
The operational approach helps students understand how financial decisions impact daily business operations.
Students will learn:
Working capital concepts
Operational decision making
Financial planning in business operations
Lecture Links
Lecture 1
https://youtube.com/live/4JflpFkH5E0?feature=share
Lecture 2
https://youtube.com/live/H3ye3BSuolY?feature=share
Lecture 3
https://youtube.com/live/e7Gm7Bn-bbA?feature=share
Why These Free CAFM Lectures Are Helpful
These lectures by Prof Raj Awate are beneficial because:
✔ Conceptual clarity for finance students
✔ Practical problem-solving approach
✔ Easy explanation for complex topics
✔ Useful for exam revision
✔ Completely free learning resource
Students preparing for CS, CA, CMA, B.Com, and other commerce courses can use these lectures to strengthen their financial management and accounting concepts.
Final Words
Free learning resources like these CAFM lectures by Prof Raj Awate are extremely valuable for students who want to build strong financial knowledge without expensive coaching.
If you are studying Corporate Accounting and Financial Management, make sure to go through all the lectures listed above and practice the concepts regularly.
📚 Happy Learning!
ICSI Handwritten Notes - Click Here
50 Descriptive Questions and Answers on CAFM Topics (Based on Free Lectures by Prof Raj Awate)
1. What is Underwriting in corporate finance?
Answer:
Underwriting is an agreement where financial institutions or individuals guarantee to subscribe to the shares issued by a company if the public does not fully subscribe to them. The underwriter takes the risk of buying the unsubscribed portion of shares. This helps companies raise capital with assurance that the issue will be fully subscribed.
2. Why do companies appoint underwriters during a share issue?
Answer:
Companies appoint underwriters to ensure the success of their public issue. If investors do not subscribe to all the shares, the underwriters purchase the remaining shares. This reduces financial risk for the company and improves investor confidence.
3. What are the different types of underwriting?
Answer:
The main types of underwriting are:
-
Firm underwriting
-
Sub-underwriting
-
Partial underwriting
-
Full underwriting
Each type determines how much risk the underwriter takes in guaranteeing the subscription of shares.
4. What is firm underwriting?
Answer:
Firm underwriting refers to the commitment by underwriters to purchase a specific number of shares regardless of the level of public subscription. These shares must be taken by the underwriter even if the issue is fully subscribed by the public.
5. What is sub-underwriting?
Answer:
Sub-underwriting occurs when the main underwriter transfers part of the underwriting responsibility to another party. This helps distribute the risk among multiple parties.
6. What is meant by the issue of Shares?
Answer:
The issue of shares refers to the process through which a company raises capital by selling ownership units (shares) to investors. Investors who purchase shares become shareholders of the company.
7. What are the different types of share issues?
Answer:
Companies can issue shares in several ways, including:
-
Public issue
-
Private placement
-
Rights issue
-
Bonus issue
Each method is used depending on the company's capital requirements and regulatory conditions.
8. What is a public issue of shares?
Answer:
A public issue occurs when a company offers its shares to the general public for the first time or subsequent times through the stock market.
9. What is a rights issue?
Answer:
A rights issue allows existing shareholders to purchase additional shares in proportion to their current holdings, usually at a discounted price.
10. What is a bonus issue?
Answer:
A bonus issue is when a company distributes additional shares to existing shareholders without any extra payment. These shares are issued from the company’s reserves.
11. What is financial forecasting?
Answer:
Financial forecasting is the process of estimating future financial outcomes of a company based on historical data, market trends, and assumptions. It helps companies plan budgets, investments, and growth strategies.
12. Why is financial forecasting important?
Answer:
Financial forecasting is important because it helps businesses plan their financial future, estimate funding requirements, control expenses, and make strategic decisions.
13. What are the common methods of financial forecasting?
Answer:
Common forecasting methods include:
-
Trend analysis
-
Percentage of sales method
-
Regression analysis
-
Scenario analysis
14. What is the Percentage of Sales method?
Answer:
This method estimates future financial statements based on the assumption that certain financial items change proportionally with sales.
15. What is dividend policy?
Answer:
Dividend policy refers to the strategy used by a company to decide how much profit should be distributed to shareholders as dividends and how much should be retained for future growth.
16. What are the types of dividend policies?
Answer:
Common dividend policies include:
-
Stable dividend policy
-
Constant payout ratio
-
Residual dividend policy
-
Irregular dividend policy
17. What is a stable dividend policy?
Answer:
A stable dividend policy ensures that shareholders receive consistent dividend payments regardless of fluctuations in company profits.
18. What factors influence dividend decisions?
Answer:
Dividend decisions depend on:
-
Company profits
-
Cash flow position
-
Future investment plans
-
Legal restrictions
-
Shareholder expectations
19. What is ratio analysis?
Answer:
Ratio analysis is a technique used to evaluate a company’s financial performance by analysing relationships between different financial statement items.
20. Why is ratio analysis important?
Answer:
Ratio analysis helps investors, managers, and analysts understand a company's profitability, liquidity, efficiency, and financial stability.
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21. What are liquidity ratios?
Answer:
Liquidity ratios measure a company's ability to meet short-term obligations using its current assets.
Examples include:
-
Current ratio
-
Quick ratio
22. What is the current ratio?
Answer:
The current ratio measures a company’s ability to pay short-term liabilities with its current assets.
Formula:
Current Ratio = Current Assets ÷ Current Liabilities
23. What is the quick ratio?
Answer:
The quick ratio measures immediate liquidity by excluding inventory from current assets.
Formula:
Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities
24. What are profitability ratios?
Answer:
Profitability ratios measure the company’s ability to generate profit relative to revenue, assets, or equity.
Examples include:
-
Net profit ratio
-
Return on capital employed
25. What is the net profit ratio?
Answer:
Net Profit Ratio measures the percentage of profit earned from sales.
Formula:
Net Profit ÷ Sales × 100
26. What are solvency ratios?
Answer:
Solvency ratios evaluate the company’s long-term financial stability and ability to repay long-term debts.
Examples include:
-
Debt-equity ratio
-
Interest coverage ratio
27. What is the debt-equity ratio?
Answer:
The debt-equity ratio shows the proportion of debt and equity used to finance company assets.
Formula:
Debt ÷ Equity
28. What is the efficiency ratio?
Answer:
Efficiency ratios measure how effectively a company uses its assets to generate revenue.
Examples include:
-
Inventory turnover ratio
-
Asset turnover ratio
29. What is the redemption of preference shares?
Answer:
Redemption of preference shares refers to the repayment of preference share capital by the company to its shareholders after a specified period.
30. Why do companies redeem preference shares?
Answer:
Companies redeem preference shares to restructure their capital, reduce dividend obligations, or comply with regulatory requirements.
31. What are the sources for redemption of preference shares?
Answer:
Redemption can be made from:
-
Profits available for dividend
-
Proceeds from the fresh issue of shares
32. What is Capital Redemption Reserve?
Answer:
Capital Redemption Reserve is a reserve created when preference shares are redeemed out of profits. It protects creditors by maintaining the company’s capital base.
33. What accounting entries are required for redemption?
Answer:
Entries include:
-
Transfer to Capital Redemption Reserve
-
Payment to preference shareholders
-
Adjustment of premium on redemption
34. What is the operational approach in financial management?
Answer:
Operational approach focuses on how financial decisions impact daily business operations and overall company performance.
35. Why is the operational approach important?
Answer:
It helps businesses manage resources efficiently, control costs, and improve operational profitability.
36. What is working capital?
Answer:
Working capital refers to the funds required for day-to-day business operations.
Formula:
Working Capital = Current Assets – Current Liabilities
37. Why is working capital management important?
Answer:
Proper working capital management ensures smooth business operations, timely payment of liabilities, and efficient inventory management.
38. What are the components of working capital?
Answer:
Key components include:
-
Cash
-
Inventory
-
Accounts receivable
-
Accounts payable
39. What is financial planning?
Answer:
Financial planning involves estimating future financial requirements and arranging funds to achieve business objectives.
40. How does financial planning help businesses?
Answer:
It helps companies allocate resources efficiently, reduce financial risks, and support long-term growth.
41. What role do financial managers play in companies?
Answer:
Financial managers are responsible for managing funds, planning investments, controlling costs, and ensuring financial stability.
42. What is capital structure?
Answer:
Capital structure refers to the mix of debt and equity used by a company to finance its operations and growth.
43. Why is capital structure important?
Answer:
An optimal capital structure minimises the cost of capital and maximises shareholder value.
44. What are retained earnings?
Answer:
Retained earnings are profits that a company keeps for reinvestment instead of distributing them as dividends.
45. How does dividend policy affect company growth?
Answer:
Higher dividends reduce retained earnings, while lower dividends allow companies to reinvest profits for expansion.
46. What is financial leverage?
Answer:
Financial leverage refers to the use of borrowed funds to increase potential returns for shareholders.
47. What is the risk of high leverage?
Answer:
High leverage increases financial risk because the company must pay interest regardless of profitability.
48. What is financial statement analysis?
Answer:
Financial statement analysis involves examining balance sheets, income statements, and cash flow statements to evaluate financial performance.
49. Why should students learn CAFM concepts?
Answer:
CAFM concepts help students understand corporate finance, financial analysis, and decision-making, which are essential skills for careers in accounting, finance, and corporate management.
50. How do free CAFM lectures help students?
Answer:
Free lectures provide accessible learning resources, help students understand complex topics easily, support exam preparation, and allow students to study at their own pace.
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