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In this Excel tutorial, viewers learn how to make a specific cell (C1) mandatory before closing an Excel workbook. The process involves using Visual Basic for Applications (VBA). Users are instructed to access the Developer tab and open Visual Basic. Once in the VBA editor, they must double-click on "ThisWorkbook," select "Workbook" from a dropdown menu, and then choose the "BeforeClose" event. The tutorial emphasizes that a pop-up will appear when trying to close the workbook, alerting the user if cell C1 is empty and preventing closure until a value is entered. This ensures that the user fills in required information before closing the file.