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In this Excel tutorial, the focus is on making a cell (C1) mandatory before closing the workbook. The process involves using Visual Basic for Applications (VBA). To start, users must access the Developer tab, and if it’s not visible, a separate tutorial is suggested for enabling it. Once the Developer tab is open, users click on Visual Basic, then double-click on "ThisWorkbook." From the dropdown menu, they select "Workbook" and then choose "BeforeClose." The tutorial guides users through setting up a pop-up warning that prevents the workbook from closing if cell C1 is empty. This ensures that users are prompted to fill in the necessary information before exiting the workbook.