In the first year of B.Com, there are various subjects that a student needs to study. These subjects are designed to provide a foundational understanding of commerce and business. In the first semester, there are typically four subjects that a student is required to study. These are:

1. Financial Accounting: This subject is designed to introduce students to the fundamentals of accounting. Topics covered include accounting principles, recording transactions, preparation of financial statements, and analysis of financial statements.

2. Business Communication: This subject is designed to develop students' communication skills. Topics covered include different types of business communication, effective communication techniques, and business writing.

3. Business Economics: This subject is designed to provide students with an understanding of basic economic concepts. Topics covered include demand and supply, price determination, production, and cost analysis.

4. Business Mathematics and Statistics: This subject is designed to provide students with an understanding of mathematical and statistical tools used in business. Topics covered include mathematical functions, probability, measures of central tendency, and correlation analysis.

Conclusion:
These are the four subjects that a student typically studies in the first semester of B.Com. Each of these subjects is designed to provide students with a foundational understanding of the various aspects of commerce and business. By the end of the semester, students should have a good understanding of accounting, communication, economics, and mathematical and statistical tools.