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The video tutorial discusses how to use generic receipt books, available at Walmart for about $2.88 each, containing 50 receipts. The process for filling them out is straightforward. Begin by entering the date, your company name, and the total amount for the job, service, or product. It’s important to specify what the receipt is for, such as tile and grout cleaning and resealing, to aid the recipient's record-keeping. Include payment details: amount owed, amount paid, and any remaining balance. The presenter, Joe, emphasizes keeping the yellow copy for your records and giving the white copy to the client.