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In this tutorial, Vinid demonstrates how to create a bar graph in Excel using the latest formatting techniques. He opens an actual Excel sheet containing various tabs: Opening Balance, Received, Sales, and Closing Balance. The Opening Balance tab includes columns for serial numbers, items, opening balance, and units, with no formulas applied. The Received tab lists serial numbers, items, total units, and dates for the month, with a formula (SUM) calculating totals. The Sales tab also features serial numbers, items, complementary sales, total sales, units, and daily sales data, including complimentary drinks for bosses. Vinid shares a formula for summing sales, highlighting the integration of formulas in each section.