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In this video, James from the "Accounts and Stuff" channel teaches viewers how to access a free invoice template in Google Sheets for billing clients. The tutorial is aimed at self-employed individuals or small business owners who may not have accounting software like QuickBooks or Xero. James provides a step-by-step guide to create an invoice using the Google Sheets template and offers a custom invoice template he created himself. A link to his template is available in the description. He emphasizes the convenience of using Google Sheets for invoicing and encourages viewers to subscribe for more accounting and bookkeeping tutorials.