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In this Microsoft Word tutorial, the instructor demonstrates how to use formulas for simple calculations within Word, similar to Excel. The focus is on performing basic sums, particularly useful for tasks like totaling invoices or accountancy details. The tutorial shows how to add totals at the beginning and end of rows, as well as at the bottom of columns. To begin, the user clicks on a cell, navigates to the layout tab, and selects the formula option. Word automatically suggests adding up the numbers to the left of the selected cell. The lesson aims to make simple calculations easy and accessible within Word.