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In this video, James from the "Accounts and Stuff" channel teaches viewers how to access a free invoice template in Google Sheets, ideal for self-employed individuals and small business owners without accounting software. He emphasizes the convenience of using Google's template to create and track invoices easily. James also offers a customized invoice template for free and provides a link in the description for viewers to access it. He mentions there are benefits to using his template over Google's standard one, which he will discuss further. The tutorial aims to help viewers start billing clients immediately.