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In this video, James teaches viewers how to access a free invoice template in Google Sheets for billing clients, particularly useful for the self-employed and small business owners without accounting software like QuickBooks or Xero. He introduces his channel, "Accounts and Stuff," which focuses on accounting and bookkeeping. James highlights the convenience of Google's invoice template and mentions that he has created his own customizable template for free, providing a link in the description. He suggests there are advantages to using his template over the Google option, which he will elaborate on during the tutorial.