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In this video tutorial, James from the channel "Accounts and Stuff" teaches viewers how to access a free invoice template in Google Sheets, ideal for self-employed individuals and small businesses that lack accounting software. He emphasizes the convenience of using Google Sheets to create and manage invoices. James also offers a custom invoice template he created, available for free, and invites viewers to check the description for the link. The tutorial highlights the advantages of using his template over the standard Google Sheets invoice option.