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In this video tutorial, James from the "Accounts and Stuff" channel teaches viewers how to access and use a free invoice template in Google Sheets for billing clients. It is especially useful for self-employed individuals and small business owners who lack accounting software like QuickBooks. The tutorial emphasizes the convenience of Google Sheets in creating and tracking invoices. James also mentions that he has created a personal invoice template for viewers to use, with a link provided in the description. He highlights the benefits of his template compared to the standard Google Sheets option, encouraging viewers to subscribe for more accounting insights.