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In this video tutorial, James from the channel "Accounts and Stuff" teaches viewers how to access and create a free invoice template in Google Sheets. This resource is particularly useful for self-employed individuals and small business owners who lack accounting software like QuickBooks or Xero. James emphasizes the convenience of using Google's invoice template, which can be accessed from any location. He also offers his own customized invoice template for free and provides a link in the video description. The tutorial aims to help viewers start billing clients efficiently and manage their invoicing needs without the need for additional software.