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The video tutorial explains how to fill out generic receipt books that can be purchased for $2.88 at Walmart. The tutorial provides step-by-step instructions on filling in the date, company name, amount, and description of the job or product. It also emphasizes the importance of recording how the customer paid, the amount owed, and the amount paid. Finally, it advises signing the bottom of the receipt and keeping the yellow copy for personal records while giving the white copy to the customer.