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The tutorial focuses on the currency program in Excel, explaining how to use ratios and proportions to convert between euros, dollars, and yen. The document provides instructions on how to create ratios using values in cells B6, C6, and D6. For example, to convert 200 to euros, a proportion is set up using the ratio of 4 dollars to 3 euros. Ratios are represented as fractions, and the values in the table are used to calculate conversions accurately.