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In this tutorial, the presenter explains how to create a delivery receipt using Microsoft Word. A delivery receipt is issued after a customer orders goods, which may be delivered either after full or installment payment based on the agreement between the buyer and seller. To start, open a new document and type the header "Delivery Receipt," which can be styled with various font sizes and formats. The presenter suggests using a table for better text alignment. Including a delivery receipt number is optional for tracking deliveries. Next, fill in the "Delivered To" or "Sold To" section with the buyer's name, followed by the delivery date and buyer's address. Finally, remove any unnecessary horizontal lines from the document.