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In this tutorial, Morgan from finepoints.biz aims to help viewers create a contract of employment for their bookkeeping business. She emphasizes the importance of subscribing for weekly bookkeeping content and suggests establishing an LLC to operate as an independent contractor for various clients, promoting business control and diversification. Morgan highlights the necessity of having a contract or engagement letter to clarify expectations between the contractor and the client. Acknowledging that the process can be intimidating due to its legal nature, she promises to share helpful tips and insights throughout the video, though she will not provide her personal contract template.