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In this video tutorial, James from the "Accounts and Stuff" channel teaches viewers how to access a free invoice template in Google Sheets, ideal for self-employed individuals or small businesses without accounting software like QuickBooks or Xero. He emphasizes the convenience of using Google's template and introduces his own customizable invoice template, which he offers for free. James encourages users to subscribe for more accounting and bookkeeping content and will provide a link to his custom template in the video description. The tutorial aims to help viewers start billing clients efficiently.