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In this video tutorial, James from the "Accounts and Stuff" channel explains how to access and utilize a free invoice template in Google Sheets. This resource is particularly useful for self-employed individuals or small business owners who may not have accounting software like QuickBooks or Xero. He highlights the convenience of Google's invoice template, which can be accessed from anywhere. Additionally, James offers his own custom invoice template for free, with a link provided in the description. He notes that there are reasons to choose his template over the standard Google Sheets option, which he will discuss further in the tutorial.