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In this video tutorial, James shows how to access a free invoice template in Google Sheets, helpful for self-employed individuals and small businesses without accounting software. He welcomes viewers to his channel, "Accounts and Stuff," which focuses on accounting and bookkeeping. James explains that Google Sheets offers a simple and convenient invoice template accessible from anywhere. He also provides a link to his own customizable invoice template, highlighting its advantages over the default Google Sheets template. The tutorial aims to help viewers start billing clients effectively and easily.