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The video tutorial discusses the efficient way to take attendance for online classes using Microsoft Excel, particularly during the pandemic. It emphasizes that Excel is more suitable for attendance tracking compared to Microsoft Word. The presenter demonstrates how to calculate the total number of class days, identifies 14 total days, and suggests methods for calculating attendance by counting either present or absent students. This streamlined approach aims to save time and improve the accuracy of attendance records. Viewers are encouraged to subscribe, like, and share for more informative content.