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In this tutorial, James teaches viewers how to access a free invoice template in Google Sheets for billing clients. He emphasizes the benefits of using this template for self-employed individuals and small business owners who may not have accounting software like QuickBooks or Xero. The video showcases the convenience of Google Sheets for creating and tracking invoices. James also mentions that he has created his own invoice template, available for free via a link in the description, and hints at reasons for choosing his template over the standard Google Sheets version. He encourages viewers to subscribe for weekly accounting and bookkeeping tips.