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Paul Borowski, owner of Quality Business Plan, introduces a tutorial on creating financial projections in Excel, aimed at small business owners crafting a business plan. He emphasizes starting with daily sales and costs, then progressing to monthly projections, ultimately leading to a 12-month profit and loss projection. The initial focus will be on establishing daily sales, followed by listing products to include in the projections, starting with Product One and Product Two. This structured approach helps simplify the financial forecasting process for entrepreneurs.