The document discusses exact and non-exact differential equations. It provides examples of first-order differential equations that are exact and can be solved implicitly using an integrating factor. It also gives an example of a non-exact equation, showing that attempting to solve it as if it were exact yields an incorrect solution. The document notes that a non-exact equation may be converted to an exact one by multiplying by a suitable integrating factor, which can sometimes be a function of just x or y.