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In this last video of the X0 basics course, the focus is on understanding how to manage payments and receipts in X0. By the end of the video, viewers should have a good understanding of handling basic accounts in X0, including paying invoices, receiving payments, making payments, and recording receipts. The tutorial covers the process of paying invoices, receiving payments from customers and suppliers, making payments to suppliers and non-suppliers, and recording receipts from customers and non-customers. The recommended way to record a paid invoice is to navigate to the sales section, where the awaiting payment feature can be accessed to manage sales invoices effectively.