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In this video tutorial, James from the channel Accounts and Stuff demonstrates how to access and use a free invoice template in Google Sheets, ideal for self-employed individuals or small business owners who lack accounting software. He provides a step-by-step guide to creating invoices, highlighting the convenience and accessibility of this template. James also shares a custom invoice template he has developed, available for free through a link in the description. The tutorial emphasizes the benefits of using his template compared to Google's standard option, aiming to simplify the billing process for viewers.