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The tutorial begins with a focus on processing payments manually before delving into more advanced features like payment reconciliation journals. It starts with the cash receipt journal, which contains three different batches: bank, general, and gyro. A key aspect emphasized is the balancing account number, with some batches having a fixed balancing account to ensure postings are balanced. The presenter opts to use the bank batch for demonstration. Viewers are shown the cash receipt journal interface, noting the collapsed fact box pane for better visibility of fields. The first step in processing a payment manually is entering the posting dates, with a suggestion to use the work date.