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In this video, James from the "Accounts and Stuff" channel teaches viewers how to access a free invoice template in Google Sheets for billing clients. This tutorial is particularly useful for self-employed individuals and small business owners who lack accounting software like QuickBooks. He highlights the convenience of Google's invoice template, which is available for use anywhere. Additionally, James has created his own customizable invoice template, which viewers can access through a link in the video description. He also discusses the advantages of using his template compared to the default Google Sheets version.