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In this tutorial, Anita Rivers introduces the topic of receipts, aiming to clarify misconceptions about their use. She emphasizes that receipts are more than just simple records; they should include specific information. Anita presents her receipt book, highlighting its small size, which limits writing space, and mentions her plans to get a new receipt book for 2020. She begins by explaining why receipt books are essential, setting the stage for a detailed discussion on how to effectively utilize and provide the necessary details within receipts.