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In this tutorial, the presenter explains how to make a cell (C1) mandatory before closing an Excel workbook. By using Visual Basic for Applications (VBA), users can receive a pop-up reminder if the specified cell is empty. The steps include accessing the Developer tab, opening Visual Basic, and selecting the workbook option. Users are guided to create a VBA script that triggers a prompt when attempting to close the workbook, ensuring that the cell C1 is filled. This method prevents users from closing the workbook without entering a value in the required cell.