The tutorial is a guide to teaching students the basic capabilities of Excel spreadsheets used in solving various user tasks using the MS Excel 2007 package as part of the Computer Science course. The textbook is divided into five topics, each of which contains theoretical information, tasks, methodological recommendations for their implementation, tests and control questions. The publication is recommended to students of the Faculty of Agribusiness in the direction of bachelors training 38. 03. 01 Economics of full-time and part-time forms of education, and can also be used by students of other specialties to independently fix the material passed .