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The video tutorial discusses the dos and don'ts of writing receipts for money collected from students. It emphasizes that receipt books will be provided by the bookkeeper, and you must inform them of any collections. Receipts should be written in order, with only the white copy being torn out and given to the student. A separator in the back prevents writing from bleeding through to multiple receipts. Each receipt includes a carbon copy and should begin with the date, followed by the name of the student from whom the money is received, mirroring the format of filling out a check.