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In this tutorial, the speaker explains the inter-company stock transfer process and the associated accounting entries. It is recommended to watch the videos in the published sequence, which can be found in a provided playlist link. The example used involves two sister companies, one in the U.S. and the other in France, where France requests stock from the U.S. As distinct legal entities, each company must maintain separate accounting records and entries. The process mirrors a sales transaction, with France effectively purchasing stock, and the U.S. selling it to France, highlighting the procedural and accounting similarities in inter-company transactions.