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In this introductory video of a free business planning course, the focus is on creating sales forecasts. The presenter clarifies that the provided forecast projections are not for presentation purposes but are meant to demonstrate how to compile parts of a business plan. Viewers are encouraged to follow the outlined steps and later present the information in their preferred style. The video includes a three-year sales forecast, which may appear overwhelming at first, but the presenter will explain the details progressively. Starting with Microsoft Excel, the tutorial demonstrates merging cells in the spreadsheet as the initial step in the forecasting process.