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The tutorial emphasizes the importance of using Microsoft Excel for managing attendance during online classes, especially due to the pandemic. It discourages using Microsoft Word for this purpose. The presenter demonstrates how to record student attendance efficiently in Excel, first calculating the total number of days—14 in this case. To compute attendance, one can either count the present or absent days and perform a subtraction. The tutorial suggests that Excel streamlines this process compared to other methods. It encourages viewers to subscribe, like, and share for more informative content.