Social networking sites such as Facebook have been used by educators for teaching and learning (T&L) processes. Facebook is a learning platform that allows students to exchange ideas, revision, comment, and apply assignments. The study attempts to investigate how students regarded Facebook in terms of ease of use, usefulness, and attitudes towards Facebook's use of activities, and student performance. The interaction between students via e-learning by using social media is being considered current teaching technologies which could provide better opportunities for students. There are 2 teachings and learning methods used namely conventional methods and compared with Facebook as a learning tool between 2 groups of respondents. The respondent consists of 58 students Diploma in Accountancy from Polytechnic Tuanku Sultanah Bahiyah. This study suggests perceived ease of use and perceived usefulness of Facebook were at a high level of mean, and students had a positive attitude toward the use of Facebook for doing the activities. It was also found that student performance and course learning outcomes are most likely to improve when there is active participation among students via the course Facebook group.