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In this video tutorial, James from the "Accounts and Stuff" channel demonstrates how to access and use a free invoice template in Google Sheets for billing clients, particularly useful for the self-employed and small business owners who may lack accounting software. He emphasizes the convenience of Google's template and mentions that he has created his own customizable invoice template, available through a link in the video description. The tutorial guides viewers through the process, highlighting the benefits of utilizing this straightforward tool for invoicing and tracking purposes.