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In this video tutorial, James from the channel "Accounts and Stuff" teaches viewers how to access a free invoice template in Google Sheets for billing clients. This tutorial is aimed at self-employed individuals or small business owners without accounting software like QuickBooks. James highlights the convenience of Google's invoice template, which is readily accessible. He also offers a custom invoice template for free and provides a link in the description. Throughout the video, he emphasizes the advantages of using his template over the standard Google Sheets option, ensuring that viewers can start billing clients efficiently.