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The tutorial emphasizes the importance of using Microsoft Excel for taking attendance in online classes, especially during the pandemic, rather than using Microsoft Word, which is deemed unfit for this purpose. The presenter begins by setting up an attendance sheet, noting a total of 14 days. To calculate attendance, they suggest counting either the number of days a student is present or absent, and then subtracting to find the final attendance figure, acknowledging that manually counting can be time-consuming. The video encourages viewers to subscribe, like, share, and enable notifications for further updates and informative content.