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In this video tutorial, James from the "Accounts and Stuff" channel demonstrates how to access and create a free invoice template in Google Sheets. This resource is particularly beneficial for self-employed individuals or small business owners who lack accounting software like QuickBooks or Xero. James emphasizes the convenience of Google's free invoice template, which can be accessed from any location. He also offers a personalized invoice template for viewers to use, providing a link in the description for easy access. The video aims to empower users to start invoicing clients immediately with these accessible tools.