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In the first video of this free business planning course, the focus is on creating a sales forecast. The instructor emphasizes that the provided sales forecast is for educational purposes only, to demonstrate how to compile a business plan, rather than for presentation. Viewers are encouraged to follow the outlined steps and customize the presentation to their liking. The video features a three-year sales forecast with detailed information that may seem overwhelming at first, but the instructor promises to clarify as the tutorial progresses. It begins with using Microsoft Excel, specifically merging columns and setting up the forecast layout.