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In the first video of a free business planning course, the focus is on creating a sales forecast. The instructor emphasizes that the forecast and documents shown are intended for educational purposes, aimed at demonstrating how to compile sections of a business plan rather than presenting polished documents. The course will cover a three-year sales forecast, which may initially appear overwhelming. Viewers are encouraged to follow the steps provided and to invest their own time in presenting the information as they choose. The tutorial will use Microsoft Excel, starting with merging specific columns in the spreadsheet to organize the data effectively.