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In this video tutorial, James from "Accounts and Stuff" explains how to access and create a free invoice template in Google Sheets, making it easy for self-employed individuals and small business owners to bill clients without traditional accounting software. He highlights the convenience of using Google's template and shares a custom invoice template he has created, which viewers can access via a link in the description. James advocates for this tool as a practical solution for managing invoices and tracking payments effectively. He encourages viewers to subscribe for more accounting and bookkeeping tutorials.