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In this video tutorial, James from the "Accounts and Stuff" channel teaches viewers how to access and create a free invoice template in Google Sheets, ideal for self-employed individuals or small businesses without accounting software. He emphasizes the convenience of using Google's template for billing clients and tracking invoices. Additionally, James offers his own customizable invoice template for viewers to use freely, noting that there are specific benefits to using his version compared to the standard Google Sheets template. He encourages viewers to subscribe for more weekly accounting and bookkeeping content.