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In this video tutorial, James from the channel "Accounts and Stuff" teaches viewers how to access and use a free invoice template in Google Sheets for billing clients. He emphasizes the convenience of this template for self-employed individuals and small business owners who may not have access to accounting software like QuickBooks or Xero. James offers his own customizable invoice template, available for free via a link in the description. He highlights advantages of using his template compared to the standard Google Sheets option. The tutorial aims to streamline the invoicing process for users, enabling them to start billing immediately.