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In this tutorial by Richard Ross from Access Learning Zone, the focus is on tracking salary history within an employee database. The objective is to enable users to record changes in employees' salaries over time, such as changes from January 1, 2001, to 2005, while also being able to calculate their current salaries. Ross demonstrates using a basic Access database that includes an employee table with details like name, address, and employee ID. The tutorial also references a basic employee form related to this table, aimed at beginners, which is further explored in a Level One lesson.