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In this video tutorial, the speaker introduces the basics of spreadsheets, including how to enter and format data, create formulas, and use range functions. A spreadsheet is described as a computerized table with columns labeled by letters and rows by numbers, with each point in the table referred to as a cell. Various spreadsheet options are mentioned, such as Excel in Microsoft Office, Google Sheets, and free open-source spreadsheets like LibreOffice Calc. This video sets the foundation for more complex topics to be covered in future tutorials.