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In this video tutorial, James from the "Accounts and Stuff" channel guides viewers on how to access a free invoice template in Google Sheets, useful for self-employed individuals and small business owners without accounting software like QuickBooks or Xero. He explains that Google provides a simple and convenient template that users can access anytime. Additionally, he offers his own customizable invoice template for free, with a link provided in the video description. James highlights the advantages of using his template over Google's options, aimed at enhancing the invoicing experience for users.