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This video tutorial is designed for beginners who have never used Excel, specifically using Microsoft Office 2007. It introduces the basic layout of Excel, explaining that it consists of columns and rows, with the intersection of a column and a row referred to as a cell (e.g., cell A1). The presenter demonstrates how to create an estimating template for a small contractor, starting by naming the worksheet in column A. A list of materials is established, and the presenter copies the top row (which includes categories such as materials, price, quantity, total, task name, hours, hourly rate, and total) to sheet one. The tutorial focuses on building this estimating worksheet.