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In this tutorial, Paul Borowski, owner of Quality Business Plan, guides small business owners on creating financial projections in Excel. He emphasizes the importance of starting with daily sales and costs before consolidating these into monthly projections, eventually leading to a 12-month profit and loss projection. Paul begins by outlining the process, indicating that the first step involves entering daily sales data and identifying products to analyze, beginning with "Product One" and "Product Two." The tutorial aims to assist those who are uncertain about how to initiate their financial planning for a business plan.