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In this tutorial, the presenter explains how to manage columns in Excel, covering the removal and addition of columns, including calculated fields, as well as restoring default columns. The tutorial begins with working on sales invoices and demonstrates the standard behavior of Excel, which replaces deleted columns upon refresh. To make column removals persistent, the tutorial instructs users to untick the "reset table" option, ensuring only the selected fields (contact, date, and total) are retained during refreshes. Additionally, the presenter notes that depending on the table size, performance may be affected.