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This video tutorial outlines the dos and don'ts of writing receipts for money collected from students. It emphasizes the importance of using receipt books provided by the bookkeeper, who must be informed of any money collected. Receipts should be written sequentially without tearing both copies; only the white copy is given to the student. A separator at the back of the receipt book prevents ink from bleeding through. Each receipt includes a date and the name of the student from whom the money is received, similar to filling out a check. Proper organization and completion are key to maintaining accurate records.