You'll really be looking for a book rather than a tutorial. Kevin Yank's Novice to Ninja is a good one for that: http://www.sitepoint.com/books/phpmysql5/
That's assuming you want to build a CMS yourself. There are lots of good ones out there that are free and ready for use, though, which you can install and play around with, so that tends to be a better option. Options include Drupal, ExpressionEngine, MODx, SilverStripe, Concrete5 ... and a million (or so) others.