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In this video tutorial, James from Accounts and Stuff explains how to access a free invoice template in Google Sheets, allowing users to bill clients immediately. He emphasizes the utility of this template for self-employed individuals and small businesses that may not have accounting software like QuickBooks. James provides a simple and convenient solution with Google's invoice template and shares his own customizable template, which viewers can access via a link in the description. The tutorial aims to help users efficiently create and manage invoices using Google Sheets.