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This video tutorial outlines the dos and don'ts of writing receipts for money collected from students. It emphasizes that receipt books are provided by the bookkeeper, who must be informed about any money collected to ensure the correct book is given. Receipts should be written in the order they appear and only the white copy should be torn out and given to the student. To prevent ink from bleeding through, a separator should be placed behind the yellow page. Each receipt consists of a receipt and a carbon copy. The process begins with writing the date and the name of the student from whom the money is received, similar to filling out a check.