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The tutorial introduces an Excel-based rental management system. It begins with entering a reference name and number, alongside an address and proof of ID (like a passport) for renters. After inputting these details, they can access rental costs and generate receipts. The presenter guides viewers to the Excel development environment, explaining how to enable the developer menu by going to "File," clicking on "Options," and customizing the ribbon. Viewers learn to check the developer option to access additional functions in Excel. The tutorial aims to help users efficiently manage rental processes using the Excel system.