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The tutorial covers the process of managing fixed assets in an accounting system. It highlights the steps after the accountant center, specifically focusing on creating and managing fixed assets. Users can view an existing list of fixed assets and have the option to add new ones. To create a new asset, like a table, users must assign it to the appropriate account, specifically "depreciable assets." The tutorial also emphasizes the importance of entering relevant purchase information, distinguishing between new and used items, to maintain accurate financial records.