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The video tutorial discusses the importance of using Excel for taking attendance during online classes, especially given the ongoing pandemic. It highlights that Microsoft Word is not suitable for this purpose. The speaker demonstrates how to record student attendance in Excel and calculates the total number of days, which is 14. To assess attendance, they suggest counting either the present or absent days and then performing a subtraction to determine attendance, though this process is noted to be time-consuming. The tutorial aims to provide a more efficient method for calculating attendance using Excel.