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In this tutorial, the presenter explains how to manage columns in Excel, focusing on removing, adding new columns (including calculated fields), and restoring default columns. The process is demonstrated using sales invoices. The tutorial highlights the default behavior of Excel, which replaces missing columns upon refresh. To maintain the deletion of selected columns, it's necessary to untick the "reset table" option. This ensures that only the specified fields (contact, date, and total) are retained during refreshes. It’s noted that the size of the table may affect performance.