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In this video, James from the channel "Accounts and Stuff" demonstrates how to access and use a free invoice template in Google Sheets. This tutorial is particularly useful for self-employed individuals or small business owners who may not have accounting software like QuickBooks or Xero. James highlights the convenience of Google Sheets for creating and tracking invoices. He also offers his own custom invoice template for free, with a link provided in the video description. The tutorial aims to show viewers how to efficiently bill clients using these accessible resources.