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This video tutorial discusses how to use generic receipt books, available at Walmart for $2.88, which contain 50 receipts. The presenter outlines the process for filling out a receipt, advising to start with the date, the company name, and the total amount for the service or product. It's important to specify what the receipt is for, such as "tile and grout cleaning and resealing," to maintain clear records. The presenter emphasizes noting how payment was made, the amount owed, the amount paid, and any balance due. Lastly, he instructs to keep the yellow copy for records and give the white copy to the customer.