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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 efficient billing. This tutorial is particularly useful for self-employed individuals or small business owners who lack accounting software like QuickBooks or Xero. James provides a convenient solution with Google's simple invoice template and also offers his own customizable template, which viewers can access via a link in the description. He explains the advantages of using his template over the standard Google Sheets option, emphasizing its practicality for managing invoices easily.