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This tutorial focuses on forecasting and budgeting in finance, specifically for financial analysts. It involves predicting future values based on historical data, such as sales and other key performance indicators (KPIs). The presenter will demonstrate a feature in Excel that simplifies the forecasting process. They will calculate a sales forecast for Home Depot using quarterly sales data from 2012 to 2021, with the fiscal year ending on January 31st. To begin, they suggest visualizing the data with a line chart for better clarity, highlighting the relevant dates and sales figures for analysis.