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In this Microsoft Excel tutorial, the presenter demonstrates how to analyze accounts receivable. The raw data includes invoice number, customer name, invoice date, and invoice amount. To facilitate the analysis, two additional columns are inserted after the invoice date: one for "due date" and another for "number of days." The tutorial highlights that the company offers a credit period of 45 days to customers. The focus is on utilizing these columns for effective data analysis using a pivot table to gain insights into the accounts receivable situation.
