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The tutorial discusses using generic receipt books, available at Walmart for around $2.88, which contain 50 receipts. The video explains how to properly fill out a receipt, including the date, company name, and the amount for the job, service, or product. It's important to specify the purpose, such as "tile and grout cleaning and resealing," for record-keeping. The tutorial details how to record payment information, including the amount owed, paid, and any remaining balance. Finally, it advises keeping the yellow copy for your records and giving the white copy to the customer.