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In this Microsoft Excel tutorial, the focus is on creating an individual timesheet to track hours worked, suitable for contractors or informal positions. The tutorial emphasizes the importance of keeping key information visible, suggesting the use of the "freeze" feature for specific rows. The initial setup includes labeling columns for "Date Worked," "Time In," and "Time Out," with a light-hearted note about "time out" referring to rest periods. The tutorial aims to guide users through the process of building a functional timesheet.