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In the video tutorial, the speaker explains how accountants manage receipts for tax purposes. A common method involves taking a photo of each receipt with a phone immediately after it is received. For instance, after filling up petrol, the speaker captures the receipt and uploads it to Dropbox, organizing the images into monthly folders from January to December. This systematic approach allows accountants to dispose of the physical receipts, as the electronic copies serve as valid records for financial documentation. This method emphasizes the importance of maintaining organized digital files for ease of access and record-keeping.