I get paid every 2 weeks and each child has a separate sheet for their payments. I write down the date, amount paid, how it's paid (cash, cheque etc) and both I and the parent initial it. Than at year end or when the family leaves my care I write out a receipt. I've had one or 2 parents who've lost the receipt over the years so I now ask if they want it now or mailed out at the end of the year.