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This video covers the do's and don'ts of writing a receipt, focusing on writing receipts for money collected from students. Receipt books are provided by the bookkeeper, and receipts should be written in order without tearing out both copies. Only the white copy should be torn out and given to the student. A separator in the receipt book prevents writing from going through on multiple receipts. Each receipt consists of a receipt and a carbon copy, with the date and student's name written first, similar to filling out a check.