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This video tutorial demonstrates how to use checkboxes to create an attendance spreadsheet. The process begins by entering or scanning an ID number, which triggers a VLOOKUP function to retrieve the corresponding name from a list. The system also generates a timestamp using Excel's NOW function, displaying the current date and time. Each new entry updates the timestamp, allowing for precise tracking. The tutorial highlights the ease of creating new entries, where inputting a value like '1' causes the timestamp to refresh, indicating a new entry has been made. The demonstration emphasizes the integration of these functionalities for effective attendance management.