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In this tutorial, the speaker emphasizes that bookkeeping does not have to be expensive or complicated. They introduce the idea of using free tools like Google Sheets or Excel to create an effective bookkeeping system, especially for small business owners and bookkeepers managing client accounts. While acknowledging the benefits of paid software like QuickBooks and Xero, the speaker suggests that for beginners or those wanting to learn about bookkeeping, starting with free options can provide valuable insights into recording transactions. The goal is to simplify the bookkeeping process without overwhelming users with complex systems.