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In this tutorial, the steps to create a Recruitment Plan in Excel are outlined. First, a folder named "HRM" is created, followed by a subfolder titled "Recruitment Plan." An Excel worksheet is opened and titled "Recruitment Plan Sheet," which is formatted with bold text and color. The first column is labeled "Vacancy" for a Finance Officer with the date formatted as YY-MM-DD. The tutorial instructs changing the number format, adjusting row sizes, and aligning text in the center as well as to the left. Subsequently, sequential numbers are generated automatically. The next columns include "Description," "When Action Done," "Action Done?" with a question mark, and "Remark." Finally, the column sizes are expanded for visibility.