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In this tutorial, the presenter discusses the importance of using Microsoft Excel for taking attendance in online classes, especially during the pandemic. They emphasize that Microsoft Word is not suitable for attendance tracking. The presenter shows an example of recording attendance in Excel, mentioning they have pre-written student names for efficiency. They calculate the total number of days, which is 14, and explain how to track attendance by counting the days present or absent. The tutorial highlights the efficiency of Excel for attendance management compared to other programs. Viewers are encouraged to subscribe for more informative content.