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The tutorial introduces a rental management system developed in Excel. It demonstrates how users can enter tenant details, including names, contact information, and proof of identification, like passports. Users can calculate rent costs and generate receipts with a simple click. The presenter guides viewers through navigating the Excel development environment, starting from the file menu, selecting options, and customizing the ribbon to access the developer menu. The steps include checking a checkbox for the developer option to ensure proper functionality. The tutorial aims to facilitate easy rental management using Excel.