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In this video tutorial, James from the "Accounts and Stuff" channel explains how to access a free invoice template in Google Sheets, making it easy for self-employed individuals and small business owners to bill clients without needing accounting software like QuickBooks or Xero. He highlights the convenience and simplicity of using Google's invoice template and mentions that he has created his own customizable invoice template, which viewers can access via a link in the description. James emphasizes the benefits of using his template over Google's default option, providing viewers with a practical solution for invoicing.