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The video tutorial discusses how to efficiently manage student attendance using Microsoft Excel, especially during online classes prompted by the pandemic. The presenter emphasizes the importance of using Excel over Microsoft Word for this task, as Word is not designed for attendance tracking. The tutorial demonstrates how to calculate the total number of days (14 days in this example) and suggests methods for calculating attendance by counting either present or absent days. The summary highlights the practical application of Excel for better attendance management in an educational context.