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In this video tutorial, James from Accounting Stuff explores the topic of invoices, explaining their definition, importance, and key features, along with an illustrative example. He emphasizes that invoicing is crucial for any business, whether self-employed or working within a corporation, as it's essential for receiving payment. Viewers are encouraged to subscribe to the channel for more accounting insights and to watch the video until the end, where common questions about invoicing will be addressed for better understanding. The video aims to clarify what invoices are and how they are used in business transactions.