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In this video, James from the "Accounts and Stuff" channel teaches viewers how to access and utilize a free invoice template in Google Sheets. This tutorial is particularly beneficial for self-employed individuals or small business owners who lack accounting software like QuickBooks or Xero. James emphasizes that Google provides a simple and convenient invoice template that can be accessed from anywhere. He also mentions that he has created his own invoice template, which is available for free via a link in the description. The tutorial aims to help users start billing clients immediately without complicated software.