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In this tutorial, Vinid demonstrates how to create a bar in Excel using the latest format. He opens a sample sheet featuring different sections: operating balance, received sales, and closing balance. In the operating balance, he includes serial numbers, items, opening balance, and units without formulas. The received section contains a summary with total units and monthly dates, using a formula to sum values from E6 to AI6. Vinid illustrates the sales section with serial numbers, items, complementary sales, total sales, and units, alongside daily sales data. He also includes a formula for calculating the total sales, emphasizing the need for tracking complimentary items.