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In this tutorial by Richard Ross from Access Learning Zone, the focus is on tracking salary history for employees in a database. The goal is to monitor changes in employee salaries over time and calculate their current salary based on historical data. The tutorial uses a basic Access database with an employee table containing details such as employee ID, name, address, and more. Ross emphasizes that the content is suitable for beginners and builds on foundational concepts covered in previous lessons. Participants will learn how to effectively manage employee salary information within their database.