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In this tutorial, Vinid demonstrates how to create a visually appealing green bar in Excel using the latest format. He opens a sample worksheet containing various sheets, including operating balance, received sales, and closing balance. In the opening balance section, he includes serial numbers, items, and units without any formulas. The "received" section features serial numbers, items, total units, and dates, with a formula (SUM from E6 to AI6) for calculating totals. The "sales" section lists serial numbers, items, complementary sales, total sales, and units, also organized by date. Vinid highlights that complimentary drinks can be included in sales calculations, using a formula to combine totals from relevant columns.