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In this YouTube tutorial, the presenter explains how to calculate Body Mass Index (BMI) using MS Excel. The process begins with creating a chart that includes columns for serial number, roll number, name, weight (in kg), height (in meters), BMI, and comments. The tutorial focuses on calculating the BMI for three students. The presenter enters serial numbers (1 to 3), roll numbers (101 to 103), names (A, B, and C), weights (44 kg, 47 kg, and 65 kg), and a uniform height of 1.5 meters for all three individuals. The video aims to guide viewers through the BMI calculation process within the Excel environment.