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In this Excel tutorial, the presenter demonstrates how to designate a cell (C1) as mandatory before closing an Excel workbook. By using Visual Basic for Applications (VBA), users will receive a pop-up warning if C1 is empty upon attempting to close the workbook, preventing them from closing it until a value is entered. The tutorial begins with the user highlighting cell C1 and then guiding through the steps to access the Developer tab. If the Developer tab is not visible, viewers are encouraged to refer to another tutorial. The next steps involve opening Visual Basic, selecting the workbook, and implementing code to enforce the mandatory cell requirement.