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In this QuickBooks tutorial, Jason explains the importance of setting up your company file and understanding the appropriate sales workflow before recording sales. He emphasizes the need to set up customers, items, and services, and discusses which sales forms are suitable for your business. Not all sales necessitate recording a customer's name, but doing so enables tracking of revenue. Users can view customer details and past transactions in a list. For jobs requiring separate profitability reports, users can set up jobs under a customer. To create a new customer or job, select "New Customer and Job" and fill out the necessary information, which QuickBooks will recall for future transactions.