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The tutorial begins with the presenter emphasizing the importance of budgeting for business needs. They demonstrate how to set up a budget spreadsheet, starting from January 1, 2016. Key actions include enabling text wrapping in a spreadsheet, inputting monthly expenses, and formatting these entries to enhance clarity. The presenter highlights the need to categorize expenses as either monthly or one-time costs and instructs viewers to mirror the format shown. They also mention adjusting borders for a cleaner look, though they advise not to worry too much about specific details at this stage. The focus is on ensuring both viewers and the presenter utilize the same structure for effective budgeting.