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In this video, James from Accounts and Stuff 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 who lack accounting software like QuickBooks or Xero. Google provides a simple and convenient invoice template accessible from anywhere. James has also created his own customizable invoice template, which he offers for free, with a link provided in the description. He discusses the advantages of using his template compared to the standard Google Sheets invoice template.