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In part 3 of the accounting video tutorial series, the focus is on creating an invoice batch, generating invoices, and exporting them to accounting software or emailing them to customers. The process begins by clicking "New invoice batch" in the Billing section, selecting the Hourly contract, naming the batch, and clicking "Run" to create it. After generating the invoice, users can export it to their preferred accounting software. To email the invoice, click "Edit" on the invoice, verify the email address, and then click "Send." The tutorial emphasizes the ease of completing these tasks efficiently.