According to Brittanica:
"Domestic cows are one of the most common farm
animals around the world, and the English language has several words to
describe these animals at various ages. A baby cow is called a calf. A
female calf is sometimes called a heifer calf and a male a bull calf. A
heifer is a female that has not had any offspring. The term usually refers
to immature females; after giving birth to her first calf, however, a
heifer becomes a cow. An adult male is known as a bull."