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In this Microsoft Excel tutorial, the presenter demonstrates how to analyze accounts receivable data. The raw data includes columns for invoice number, customer name, date of invoice, and invoice amount. To analyze the data effectively, the presenter suggests inserting two additional columns for due date and number of days. By utilizing pivot tables, the tutorial shows how to analyze accounts receivable from different perspectives. The presenter also explains the concept of credit side, where the company extends a credit period of 45 days to customers.
