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This video tutorial introduces an accounts receivable tracker template available at accountingexcel.com. It provides a quick overview of how to record and manage accounts receivable using Microsoft Excel. The template includes several tabs: an invoice tab for sending invoices to clients, an AR aging summary to track the age of receivables and identify follow-up needs, a monthly billing summary for analyzing monthly billing amounts, and a deposit reconciliation section to enter bank deposits and reconcile them with accounts receivable details. A link to download the template is provided in the video description.