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In this video tutorial, Vijay demonstrates how to create a fully automated billing system in Excel for hotels and resorts, eliminating the need for additional software. The Excel sheet will automatically calculate key components such as room rent, taxes, discounts, and complementary charges, as well as the total payable amount. Initially, users will need to enter some customer details manually, but the rest will be automatically computed. This system streamlines customer billing processes, making it an efficient solution for hotel management.