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In this video tutorial, the YouTuber demonstrates how to create an aged accounts receivable using a pivot table in Excel. They exported data from an accounting system that wasn't the typical QuickBooks. The data includes days past due, customer names, and amount owed. By using pivot tables and grouping days, the YouTuber shows how to create the aged accounts receivable report. They explain the process of creating pivot tables in both Excel 2003 and Excel 2007.