ESOP | EMPLOYEE STOCK OPTION PLANS | CORPORATE ACCOUNTING | SEM 2 | UNIT 1 | BCOM | ALL UNIVERSITIES

Описание: 📘 ESOP | EMPLOYEE STOCK OPTION PLANS
CORPORATE ACCOUNTING | UNIT 1 | SEM 2 | BCOM | ALL UNIVERSITIES

Employee Stock Option Plans (ESOP) is an important and concept-based topic in Corporate Accounting (Unit 1) for B.Com Semester 2 students. This topic is frequently asked in theory questions, short notes, and sometimes even in numerical or journal entry–based questions across Delhi University and other Indian universities.

In this video, ESOP (Employee Stock Option Plans) is explained in simple and exam-friendly language, making it easy for B.Com (Program & Hons) students to understand and score well.

🎯 ABOUT THIS VIDEO

This lecture focuses on:
✔️ Clear understanding of ESOP
✔️ Corporate Accounting exam requirements
✔️ University-oriented answer writing
✔️ Conceptual clarity without confusion

This video is especially useful for students who find Corporate Accounting theory boring or confusing.

📚 WHAT YOU WILL LEARN IN THIS VIDEO

This video provides complete coverage of:

Meaning of ESOP (Employee Stock Option Plan)

Objectives of ESOP

Features of ESOP

Advantages of ESOP

Disadvantages of ESOP

Accounting treatment of ESOP

Important ESOP-related terms

ESOP from company and employee perspective

All topics are explained with proper headings and keywords, exactly the way examiners expect answers.

🧠 MEANING OF ESOP (IN EASY WORDS)

Employee Stock Option Plan (ESOP) is a scheme under which a company gives its employees the right (not obligation) to purchase shares of the company at a pre-determined price after a certain period of time.

📌 Key Exam Point:
ESOP is a reward and retention tool, not a salary.

🎯 OBJECTIVES OF ESOP

This video explains why companies introduce ESOP:

To motivate employees

To retain talented employees

To create a sense of ownership

To align employee goals with company goals

To improve long-term performance

These points are frequently asked in 5-mark questions.

⭐ FEATURES OF ESOP

In this video, you will understand:
✔️ ESOP is offered only to employees
✔️ It is given at a concessional price
✔️ Vesting period is compulsory
✔️ Employees can choose whether to exercise the option
✔️ ESOP does not involve immediate cash outflow

✅ ADVANTAGES OF ESOP

Advantages are explained from:

🔹 Company’s point of view

Employee motivation

Lower cash compensation burden

Employee retention

🔹 Employee’s point of view

Ownership in company

Wealth creation opportunity

Long-term benefits

Perfect for long theory answers.

❌ DISADVANTAGES OF ESOP

This video also explains limitations:

Dilution of ownership

Complex accounting treatment

Uncertainty for employees

Possible misuse if share price falls

Including disadvantages makes your exam answer complete and balanced.

🧾 ACCOUNTING TREATMENT OF ESOP (OVERVIEW)

This video gives a clear conceptual overview of:
✔️ Grant date
✔️ Vesting period
✔️ Exercise period
✔️ Employee Compensation Expense
✔️ ESOP Outstanding Account

📌 Exam Tip:
Even if numericals are not asked, conceptual clarity helps you score full marks in theory.

✍️ HOW TO WRITE ESOP ANSWER IN EXAMS

This video teaches:

How to structure a 10-mark answer

What headings to include

Which keywords impress examiners

How to avoid unnecessary technical language

🏆 WHO SHOULD WATCH THIS VIDEO

This video is ideal for:
✔️ B.Com Semester 2 students
✔️ B.Com (Program) students
✔️ B.Com (Hons) students
✔️ DU SOL students
✔️ Regular college students
✔️ Students from ALL UNIVERSITIES
✔️ Students preparing Corporate Accounting theory

👍 LIKE | SHARE | SUBSCRIBE

If this video helps you:
👍 Like the video
📤 Share with your classmates
🔔 Subscribe for more Corporate Accounting & B.Com exam-oriented content

💬 COMMENT BELOW

Comment “ESOP NOTES” if you want:
📘 Short notes (PDF)
📝 Important exam questions
📊 PPT slides
📌 One-page revision sheet

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📢 FINAL NOTE FOR STUDENTS

ESOP is a concept-based and scoring topic.
If written with proper structure and keywords, it can easily fetch full marks.

This video is made to help you understand ESOP clearly and write perfect exam answers 💯