Employee Stock Option Plan

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Can anyone please help me with ESOPs basic entries from the date of vesting period to the date options are excercised and expensed for?

Thank You :)
Replies (1)
employees compensation expenses for the year:
Employees compensation expenses a/c dr.
to Employess stock option outstanding a/c

transfer that amount to p&l:
P&L a/c Dr
to Employees compensation expenses

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