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The video tutorial discusses how to fill out generic receipt books, available at Walmart for $2.88 and containing 50 receipts. Key steps include entering the date, your company name, and the amount for the job or service. It's important to specify what the service is for, such as "tile and grout cleaning and resealing," to maintain proper records. The receipt should also indicate how the payment was made, the total amount owed, and the amount paid. After filling it out, the yellow copy is kept for your records while the white copy is given to the customer.