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In this video tutorial, James explains how to access a free invoice template in Google Sheets for billing clients. He welcomes viewers to his accounting channel, "Accounts and Stuff," and encourages them to subscribe for more weekly content. The tutorial is aimed at self-employed individuals and small business owners who may not have accounting software like QuickBooks. James highlights the convenience of Google Sheets for creating and tracking invoices and offers his own custom template as an alternative to the default Google template. A link to his template is provided in the description for viewers to access.