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In this DCP work tutorial, the second part of a bookkeeping series is introduced, building on the previous session where an invoice tracker spreadsheet was created. The purpose of this spreadsheet is to monitor all invoices issued to customers, capturing essential details such as payment dates, payment methods, transaction references, job types, company names, VAT exclusions, and amounts paid. In the spreadsheet, unpaid invoices are highlighted in blue, while paid ones are in green. The tutorial emphasizes the importance of tracking payments and outstanding invoices accurately, setting the stage for further exploration in the current session.