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The video tutorial discusses how to properly fill out generic receipt books, specifically a 50-receipt book available for $2.88 at Walmart. Instructions include starting with the date, writing the company's name, and documenting the amount for the job, service, or product. An example given is for tile and grout cleaning and resealing. It's emphasized to note what the charge is for to aid the client's record-keeping. Additionally, the tutorial mentions recording payment details, including how much was owed, how much was paid, and any remaining balance due. Finally, the yellow copy is kept by the service provider, while the white copy is given to the client.