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In this video tutorial, James from the channel "Accounts and Stuff" demonstrates how to access and use a free invoice template in Google Sheets, aimed at helping self-employed individuals and small business owners who lack accounting software. He emphasizes the convenience of Google Sheets for creating and tracking invoices. James also shares his own custom invoice template, which he provides via a link in the description. The tutorial aims to simplify the billing process for users, ensuring they can efficiently manage their invoicing needs without additional software costs.