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The video tutorial focuses on the dos and don’ts of writing receipts for money collected from students. It emphasizes the importance of obtaining receipt books from a bookkeeper and notifying them about the money being collected. Receipts should be written in the order they appear in the book, with only the white copy torn out and given to the student. A separator should be used to prevent ink from bleeding through to multiple receipts. Each receipt includes a receipt and a carbon copy. When filling out a receipt, start with the date, followed by the student's name as the payer, similar to filling out a check.