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The money receipt book consists of 200 sets, with each set containing four receipts on a page. It features a coverless design divided into two parts: the original receipt, given to the payer, and a yellow copy kept for record-keeping. The book also includes a section for storing internet passwords but primarily serves as a safeguard to prevent ink from transferring through the pages. A card should be placed between the first set to block any potential bleed-through of messages. The tutorial emphasizes the organization and usage of the receipt book for effective money management.