The document discusses the process of long division for both numbers and polynomials. It demonstrates long division of numbers step-by-step using the example of 78 divided by 2. It then explains that long division of polynomials follows the same process, setting up the division with the numerator polynomial inside and denominator polynomial outside. An example problem divides the polynomial 2x^2 - 3x + 20 by the polynomial x - 4 using the long division process.