**B. Com 1st year subjects in Mumbai University**

The Bachelor of Commerce (B. Com) program offered by Mumbai University is a three-year undergraduate degree course. In the first year or first semester, students are introduced to various subjects that lay the foundation for their commerce education. The subjects taught in B. Com 1st year in Mumbai University are as follows:

1. **Financial Accounting**: This subject focuses on the principles and techniques of financial accounting. Students learn about the preparation, presentation, and interpretation of financial statements, including balance sheets, income statements, and cash flow statements.

2. **Business Communication**: Business communication is an essential skill for commerce students. This subject covers various aspects of effective communication in the business world, such as writing business letters, reports, and memos, oral communication skills, and presentation techniques.

3. **Business Economics**: Business economics deals with the application of economic principles to business decision-making. It covers topics like demand and supply analysis, production and cost theory, market structures, and pricing strategies.

4. **Business Mathematics and Statistics**: This subject provides a foundation in mathematical and statistical techniques used in business and commerce. Students learn about topics like sets, functions, matrices, linear programming, probability, and statistical measures.

5. **Principles of Management**: Principles of Management introduces students to the basic concepts and principles of management. Topics covered include planning, organizing, staffing, directing, and controlling, as well as an overview of various theories and approaches to management.

6. **Business Environment**: This subject focuses on the external factors that influence business operations. Students learn about the economic, social, cultural, legal, and ethical aspects of the business environment and their impact on decision-making.

7. **Computer Applications in Business**: In this subject, students are introduced to the basics of computer applications in business. They learn about computer hardware and software, data processing, database management, and the use of various business software applications.

8. **Introduction to Cost Accounting**: Cost accounting deals with the determination, analysis, and control of costs in business. This subject provides an introduction to cost concepts, cost classification, cost behavior, cost-volume-profit analysis, and basic costing techniques.

9. **Business Law**: Business law covers the legal aspects of business transactions and operations. Students learn about various laws related to contracts, sales, partnerships, company law, consumer protection, and intellectual property rights.

10. **Business Ethics and Corporate Social Responsibility**: This subject focuses on ethical issues and responsibilities in business. Students learn about ethical theories, corporate governance, corporate social responsibility, and sustainable business practices.

These subjects provide students with a strong foundation in commerce and prepare them for more advanced topics in subsequent years of the B. Com program.