ESOP (Employee Stock Option Plan) | Issue of Shares | Corporate Accounting Chapter 1 Part 14 | BCOM скачать в хорошем качестве

ESOP (Employee Stock Option Plan) | Issue of Shares | Corporate Accounting Chapter 1 Part 14 | BCOM

Application link :- https://play.google.com/store/apps/de... 📢 *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. --- ✅ *Topics Covered in This Lecture* 🔹 *1) Meaning of ESOP* What is Employee Stock Option Plan? Objective of ESOP Why companies issue ESOP? --- 🔹 *2) Important ESOP Terms* Grant Date Vesting Period Vesting Date Exercise Price Exercise Date --- 🔹 *3) Accounting Treatment of ESOP* ✔ Difference between Market Price & Exercise Price ✔ Employee Compensation Expense ✔ Amortisation over vesting period --- 🔹 *4) Journal Entries of ESOP* Entry during vesting period Entry at the time of exercise Treatment of Securities Premium Treatment of lapsed options --- 🔹 *5) Practical Illustration* Step-by-step numerical example Exam presentation format --- 🎯 *Who Should Watch This Video?* ✔️ BCom Semester 2 Students ✔️ BBA Semester 2 Students ✔️ DU / CBCS / State Universities ✔️ Students preparing for Corporate Accounting exams --- 🔥 *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 --- 🎓 Join Corporate Accounting Classes 📚 Complete Corporate Accounting Course Available 🎉 Special Discount Available on App 🎟️ Use Latest Coupon Code Inside App 📱 Learn on *Commerce Wale Guruji App* 👉 Download App: [https://play.google.com/store/apps/de...](https://play.google.com/store/apps/de...) --- 📲 Join Telegram for Notes & Updates 👉 [https://t.me/cwgforbcom](https://t.me/cwgforbcom) --- 👍 Like | Share | Subscribe If this lecture helped you, please *LIKE 👍 SHARE 📤 and SUBSCRIBE 🔔* to support **CWG for BCOM**. #CorporateAccounting #ESOP #EmployeeStockOptionPlan #IssueOfShares #BCOMSemester2 #CWGforBCOM ---