The article presents the results of the study of the students’ opinions on applying MS Excel in management accounting education. The first part of the article provides a review of literature on MS Excel. Then the justifiability of providing classes in management accounting in a form of computer laboratory is given. A substantial part of the article presents the opinions of the students of the Faculty of Management of the UTP University of Science and Technology on the justifiability of MS Excel application in management accounting education. The empirical study used a survey questionnaire. The study results show that the students support delivering those classes in a form of computer laboratory using the spreadsheet. In their opinion the tools learnt in those classes are adequate to the job market requirements. It is proposed to extend the study by a greater number of respondents from other higher education providers which offer management accounting classes. Besides the authors intend to interview the representatives of enterprises employing the graduates to get to know the employers’ spreadsheet skills expectations.