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In this video tutorial, James from the channel "Accounts and Stuff" teaches viewers how to access and use a free invoice template in Google Sheets for billing clients, particularly beneficial for the self-employed and small business owners without accounting software. The tutorial emphasizes the convenience of Google Sheets for creating and tracking invoices. James offers his own custom invoice template for free, with a link provided in the video description. He also hints at advantages of using his template over the standard Google Sheets invoice template, promising further insights in the video.