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In this video tutorial on academic game tutorials, the focus is on the differences between invoices and receipts, both of which are non-negotiable commercial instruments used in transactions. An invoice is created by the seller to authorize a sale and includes details such as the goods, parties involved, pricing, discounts, and delivery information. Conversely, a receipt is an acknowledgment from the vendor that the goods or services have been received and serves as proof of ownership for the consumer. Key differences highlighted include that an invoice requests payment while a receipt confirms that payment has been completed.