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The tutorial discusses using generic receipt books, which can be purchased at Walmart for $2.88, containing 50 receipts. It outlines how to fill them out simply: enter the date, your company name, and the amount for the service or product. An example provided is for "tile and grout cleaning and resealing." It's important to specify the purpose for the client's records. The tutorial emphasizes recording how the client paid, the total amount owed, the amount paid, and any outstanding balance. The user should keep the yellow copy of the receipt while providing the white copy to the client.