ESOP | EMPLOYEE STOCK OPTION PLANS | CORPORATE ACCOUNTING | SEM 2 | UNIT 1 | BCOM | ALL UNIVERSITIES скачать в хорошем качестве

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

📘 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 ESOP Employee Stock Option Plan Employee Stock Option Plans accounting ESOP Corporate Accounting Corporate Accounting Unit 1 ESOP BCom Semester 2 Employee stock option plan meaning ESOP advantages and disadvantages ESOP accounting treatment BCom Corporate Accounting ESOP ESOP all universities 📢 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 💯