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In this video tutorial, James introduces viewers to a free invoice template available in Google Sheets, ideal for self-employed individuals or small business owners without access to accounting software like QuickBooks or Xero. He emphasizes the convenience of using Google Sheets for creating and tracking invoices. James also offers a custom invoice template he has developed, with a link provided in the video description. He highlights the benefits of his template compared to the standard Google Sheets option. The video encourages viewers to subscribe for weekly accounting and bookkeeping tips.