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In this video, James from the channel "Accounts and Stuff" provides a tutorial on accessing a free invoice template in Google Sheets, ideal for self-employed individuals or small business owners without accounting software. He emphasizes the simplicity and convenience of using Google Sheets for invoice creation and tracking. James also shares a custom invoice template he has created, available for free via a link in the description. The tutorial aims to help viewers start billing clients immediately, offering an accessible solution for managing invoices.