A Guest Lecture on the topic, ‘Cost – A Challenger’ was organised by the Department of Commerce of Pavai Arts and Science College for Women on 19.09.2019 in Keerthi Hall at 11.00 a.m. All UG and PG students of the Department of Commerce attended the Guest Lecture.The programme started with the prayer song by the students. K. Gowri of II B.Com welcomed the gathering. R. Anusha of I B.Com. C.A. introduced the Guest Speaker Mr.C.Dhanapal, Associate Professor of Commerce (Retired), Sowdeswari College, Salem. The Guest speaker in his special address updated the new technologies. He shared his experience about Costing with real time applications. He also described the Statement of the problem, Methodology, Cost Challenges, Object, Financial Life Cycle, Equations to the students in detail. The session was highly interactive and the students got clear cut ideas about Cost through the session. S.Prathipa of II B.B.A. proposed the Vote of Thanks and the Guest Lecture came to an end with National Anthem.