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In this video, James from the "Accounts and Stuff" channel teaches viewers how to access and create a free invoice template in Google Sheets, making it easy for self-employed individuals or small business owners without accounting software to bill clients. He emphasizes the convenience of Google's template and offers a personalized invoice template that viewers can also use for free, which he will link in the video description. James encourages viewers to subscribe for weekly content focused on accounting and bookkeeping. Overall, the tutorial is aimed at providing a simple solution for invoicing needs.