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**BCOM / BBA Semester–2 Students**
Welcome to **Corporate Accounting Chapter 1 (Part 14)**.
In this video, we will learn an important modern concept under **Issue of Shares – ESOP (Employee Stock Option Plan)** with **full theory explanation, accounting treatment, and journal entries** in a simple exam-oriented manner.

ESOP is an important topic for both **theory and practical questions** in Corporate Accounting.

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## **Topics Covered in This Lecture**

### **1) Meaning of ESOP**

* What is Employee Stock Option Plan?
* Objective of ESOP
* Why companies issue ESOP?

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### **2) Important ESOP Terms**

* Grant Date
* Vesting Period
* Vesting Date
* Exercise Price
* Exercise Date

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### **3) Accounting Treatment of ESOP**

Difference between Market Price & Exercise Price
Employee Compensation Expense
Amortisation over vesting period

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### **4) Journal Entries of ESOP**

* Entry during vesting period
* Entry at the time of exercise
* Treatment of Securities Premium
* Treatment of lapsed options

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### **5) Practical Illustration**

* Step-by-step numerical example
* Exam presentation format

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## **Who Should Watch This Video?**

BCom Semester 2 Students
BBA Semester 2 Students
DU / CBCS / State Universities
Students preparing for Corporate Accounting exams

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## **Why This Lecture is Important?**

Frequently asked conceptual topic
Important for understanding modern corporate practices
Easy to score if journal entries are clear
Strengthens Issue of Shares chapter

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