I have a dollar store receipt book that has duplicates. All my daycare families pay in cash with an occasional cheque if they forgot to go to the bank. As soon as I receive a payment I write out a receipt for the week or 2 weeks payment. At the end of the year I tear out all the original copies for the parents at one time and type up a page showing every payment with dates and a total and we each have a copy of the receipts and that page. This has been working great for me because nobody has ever lost a receipt this way.