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In this video tutorial, James from the channel "Accounts and Stuff" explains how to access and utilize a free invoice template in Google Sheets for billing clients, which is particularly useful for the self-employed or small business owners without accounting software. He highlights the convenience of Google’s template and offers a personalized invoice template available for free through a link in the description. James emphasizes the benefits of using his custom template compared to the standard Google Sheets option, promising additional insights on its advantages.