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The tutorial discusses how to fill out generic receipt books, specifically a pack of 50 available at Walmart for around $2.88. It emphasizes the simplicity of the process, starting with the date, your company name, and the cost of the job or service, similar to writing a check. It is important to specify the service, like "tile and grout cleaning and resealing," for proper record-keeping. The tutorial also mentions detailing payment information, including the amount owed, the amount paid, and any remaining balance. Finally, it instructs to keep the yellow copy of the receipt and provide the white copy to the customer.