I have a receipt book that I got at staples that has duplicates.... So I put the parents name at the top and then in the middle section where it says description I write "daycare for xxxxx " and I put the months it covers like jan -dec 2013 ...... Then the top copy goes to the parents and the dupe goes to my acct..... If the parent losses it and I have to make another I write duplicate on it .... Just for my own piece of mind