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The tutorial demonstrates how to handle errors in Excel VBA macros. Error handling is essential when errors occur in code. The video shows examples of code with bugs and errors, and how to use "On Error Resume Next" to continue execution despite errors. A simple code snippet is provided with message boxes and an intentional error (dividing by zero) to showcase error handling in action. Executing the code results in an error message, illustrating the importance of error handling in VBA macros.
