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In this tutorial by Michaela, a bookkeeper from QuickBooks Live, viewers learn how to create invoices for future payments from customers. The video covers adding customers and products/services to the invoice, customizing the invoice, and sending it. It also explains how to create invoices using the QuickBooks mobile app. If customers are paying at the time of sale, a sales receipt should be issued instead, with a separate tutorial available for that. To start creating an invoice, users select "new" and then "invoice." The tutorial highlights the importance of accuracy in contact information and customer details on the invoice, and mentions options to edit company info and logos.