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The video tutorial covers the dos and don'ts of writing receipts for money collected from students. It emphasizes that receipt books will be provided by the bookkeeper, and it is essential to inform them of any funds being collected. Receipts must be written in sequential order, and only the white copy should be torn out for the student. To prevent ink from bleeding through, a separator should be placed behind the yellow page of the receipt book. Each receipt consists of a receipt and a carbon copy. When filling out the receipt, start with the date and specify the student as the payer, similar to how you would complete a check.