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This video tutorial focuses on the dos and don'ts of writing receipts for money collected from students. It emphasizes the importance of using a receipt book provided by a bookkeeper, who should be informed about any money collected to supply the appropriate book. Receipts must be written sequentially and only the white copy should be torn out and given to the student. There is a separator in the receipt book to prevent ink from transferring between copies. Each receipt requires the date and the name of the student, mirroring the process of filling out a check. Proper handling and organization of receipts are critical for accurate record-keeping.