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This video tutorial focuses on the key dos and don'ts of writing a receipt for money collected from students. It emphasizes that receipt books will be provided by the bookkeeper, who must be informed of any money collected. Receipts should be written in order and only the white copy should be torn and given to the student. The video explains the importance of using a separator at the back of the receipt book to prevent ink from bleeding through. When writing a receipt, start with the date and specify the name of the student (not the parent) from whom you are receiving the money, filling in the details similarly to writing a check.