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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 and small business owners who may not have access to accounting software like QuickBooks or Xero. James emphasizes the convenience of Google Sheets for creating and tracking invoices and offers his own template for free, providing a link in the description. He notes the advantages of his template over the standard Google Sheets option, encouraging viewers to utilize these resources for efficient invoicing.