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The video tutorial provides guidelines for writing receipts for money collected from students. Receipt books will be issued by the bookkeeper, and it's essential to inform them of any money collected to receive the appropriate book. Receipts must be written in the order they appear in the book, with the white copy given to the student; the carbon copy remains in the book. To prevent ink from bleeding through, a separator from the receipt book's spine should be used. The date should be written first, followed by the name of the student from whom the money is received, similar to completing a check.