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In this tutorial, James from "Accounts and Stuff" teaches viewers how to access a free invoice template in Google Sheets, ideal for self-employed individuals or small business owners without accounting software. He emphasizes the convenience and accessibility of using Google’s template for invoicing and tracking. Additionally, James has created his own invoice template, which he offers for free and includes a link in the video description. He mentions the advantages of his template over Google Sheets' default option, indicating that viewers will benefit from an easy and efficient invoicing process.