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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. This tutorial is particularly useful for self-employed individuals or small business owners lacking accounting software like QuickBooks. James emphasizes the convenience of Google's invoice template, which can be accessed from anywhere. He mentions that he has also created a custom invoice template available for free through a link in the description. Although he highlights the advantages of using his template over the standard Google Sheets option, specific reasons will be discussed later in the video.