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The video tutorial covers the dos and don'ts of writing a receipt. Receipts for money collected from students must be written in receipt books provided by the bookkeeper. Inform the bookkeeper before collecting money. Write receipts in order, tear out the white copy only, and use the separator to prevent writing from going through multiple pages. Each receipt consists of a receipt and a carbon copy. Write the date, student's name, and amount, similar to filling out a check. Place the separator behind the yellow page and write the receipt.