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The video tutorial discusses how to fill out generic receipt books, specifically the ones available at Walmart for $2.88, which contain 50 receipts. To complete a receipt, start by entering the date, your company name, and the amount for the job or service. It’s important to specify what the charge is for, like "tile and grout cleaning and resealing." The tutorial emphasizes recording how the customer paid, the total amount owed, and the amount received. The person filling out the receipt keeps the yellow copy and gives the white copy to the customer.