Esop-exercised options entry

IN THE COMPANY ACCOUNTS CHAPTER UNDER EMPLOYEES STOCK OPTION PLAN TOPIC WHEN THE OPTIONS ARE EXERCISED DO WE DEBIT EMPLOYEES STOCK OPTION PLAN(ESOP)OUTSTANDING ACCOUNT OR EMPLOYEES COMPENSATION EXPENSE ? BECAUSE IN SOME QUESTIONS ESOP OUTSTANDING ACCOUNT IS DEBITED & IN SOME QUESTIONS EMPLOYYES COMPENSATION EXPENSE IS DEBITED.

PLEASE TELL ME AS I AM VERY CONFUSED ABOUT THIS TOPIC.

THANKS A LOT.