Introduction:
B. Com first semester is an important part of the Bachelor of Commerce course. The course curriculum includes various subjects like Financial Accounting, Business Communication, and Business Economics, etc.

Financial Accounting:
Financial accounting is a crucial subject in B. Com first semester, which deals with the accounting concepts, principles, and techniques used in the financial statements. The course curriculum includes topics like journal entries, ledger accounts, trial balance, final accounts, and depreciation accounting.

Business Communication:
Business communication is another important subject in B. Com first semester, which deals with the communication process in business organizations. The course curriculum includes topics like types of communication, business letters, memos, reports, and presentations.

Business Economics:
Business economics is the study of economic principles and concepts applied in decision-making in business organizations. The course curriculum includes topics like demand and supply analysis, market structures, production and cost analysis, and pricing strategies.

Other subjects:
Apart from the above subjects, B. Com first semester also includes subjects like Business Mathematics, Business Statistics, and Business Organization and Management, etc.

Conclusion:
In conclusion, B. Com first semester is a crucial part of the Bachelor of Commerce course, which includes various subjects like Financial Accounting, Business Communication, and Business Economics, etc. The course curriculum is designed to provide students with a strong foundation in various aspects of business and commerce.