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In this tutorial, the process of managing columns in Excel is explained. It covers how to remove, add, and restore columns, specifically with a focus on sales invoices. Initially, some columns are deleted to demonstrate Excel's default behavior of replacing missing columns upon refresh. To prevent this and maintain column removal between refreshes, the "reset table" option must be unticked. The tutorial emphasizes that by doing this, only the selected fields (contact, date, and total) will be retained during refreshes. It also notes that depending on table size, this process might affect performance.