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In this Microsoft Excel tutorial, the focus is on creating a personalized timesheet for tracking individual hours worked, which is particularly useful for contractors or informal positions. The first step involves ensuring important rows remain visible by freezing them. Key column headers to include are "Date Worked," "Time In," and "Time Out," indicating the start and end of the work period. Additionally, the tutorial suggests incorporating a section for "Total Hours Worked" to summarize the hours tracked. The overall goal is to create a simple yet effective tool for managing personal time records within Excel.