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In this Google Sheets tutorial, the instructor explains how to track employee time effectively without using special coding. A key feature discussed is the implementation of data validation to ensure proper date and time entry. By navigating to the Data menu and selecting Data validation, users can set the requirement for inputs to be recognized as dates, rejecting any invalid entries. This includes warnings for incorrect formats, ensuring data integrity. The tutorial highlights the importance of correctly entering dates and times in order to calculate overnight shifts accurately, providing a robust solution for time tracking in a user-friendly manner.