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In this video, James from the "Accounts and Stuff" channel teaches viewers how to access a free invoice template in Google Sheets, ideal for self-employed individuals and small businesses without accounting software. He emphasizes the convenience of using Google's template to create and track invoices easily. James also offers a custom invoice template that viewers can use for free, providing a link in the description. He mentions there are advantages to using his template compared to Google's version, which he will discuss further. The tutorial aims to help users start billing clients immediately.