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In this video, James from the YouTube channel "Accounts and Stuff" introduces viewers to a free invoice template available in Google Sheets. This tutorial is designed for self-employed individuals or small business owners who lack accounting software like QuickBooks or Xero. James emphasizes the convenience of using Google's invoice template, which can be accessed from anywhere. He also offers a personalized invoice template for free, providing a link in the video description. The tutorial aims to help users begin billing clients easily and efficiently with the tools provided.