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The video tutorial discusses how to use generic receipt books, available for $2.88 at Walmart, containing 50 receipts. It outlines the process of filling out the receipts, emphasizing the importance of including the date, the company name, the amount, and a description of the job or service provided (e.g., tile and grout cleaning and resealing). Viewers are instructed to clearly denote how payment was made, the total due, and the amount paid. The presenter notes to keep the yellow copy for records while giving the white copy to the customer.