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In this tutorial, the presenter discusses how to manage gift cards and gift certificates in a photography business. They begin by acknowledging the commonality of gift cards, especially during the holiday season, and highlight the importance of understanding their financial implications. The session includes a presentation and a Q&A segment to address common inquiries. The presenter emphasizes that when someone buys a gift card or certificate, it is considered income, which is a crucial point for business owners to grasp. They aim to clarify the process and provide helpful insights for effectively handling these sales.