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In this video tutorial, James from the channel "Accounts and Stuff" guides viewers on how to access and use a free invoice template in Google Sheets. The tutorial is aimed at self-employed individuals or small business owners who may not have accounting software like QuickBooks or Xero. James highlights the convenience of Google's invoice template and offers his own custom invoice template for free, which viewers can access through a link provided in the description. The tutorial emphasizes the simplicity and utility of creating and tracking invoices using Google Sheets.