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The video tutorial discusses the use of generic receipt books, available for around $2.88 at Walmart, which contain 50 receipts. It explains how to properly fill them out, starting with the date and your company's name. Next, you enter the amount for the job, service, or product, similar to a check. It emphasizes labeling the purpose, such as "tile and grout cleaning and resealing," for record-keeping. Additionally, include details about payment—how much was owed, how much was paid, and any amount still due. The tutorial concludes by noting to keep the yellow copy for records and provide the white copy to the customer.