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In this tutorial, the speaker emphasizes that bookkeeping doesn't have to be expensive or complicated. They advocate for using free tools like Google Sheets or Excel for creating an effective bookkeeping system, especially for small business owners or bookkeepers managing clients. While acknowledging the benefits of programs like QuickBooks and Xero, the speaker suggests that beginners should explore free options to understand their bookkeeping needs and get comfortable with recording transactions. This approach allows individuals to ease into bookkeeping without significant financial investment.