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The tutorial explains how to use timesheets in QuickBooks Desktop for tracking employee time, which simplifies payroll and customer billing. It covers setting up employees for time tracking, using a timesheet, and creating paychecks based on timesheet data, applicable for basic, enhanced, or assisted payroll. To set up an employee for time tracking, navigate to Employees > Employee Center, double-click on the employee, and select the Payroll Info tab. Check the option to use time data for paychecks, then close the profile. To enter time, select Employees and then enter time using the weekly timesheet, which includes optional columns for various types of information.