I just have a basic reciept book that I fill in - I give weekly receipt with each payment and I only fill in the parts that apply - so parent name amount paid and then write for childcare - name of child from and write date then sign the bottom as having received the money.

I do have my own recordign system I put on the tax line and that is 12 - # of reciept so I can track them in an audit as in how to account for them numerically.

I also give a computer generated yearly statement in January.