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In this video tutorial, James from the channel "Accounts and Stuff" explains how to access a free invoice template in Google Sheets for billing clients. The tutorial is aimed at self-employed individuals and small business owners who lack accounting software like QuickBooks or Xero. James highlights the convenience of using Google's invoice template and mentions that he's also created a personalized invoice template available for free. He will provide a link to his template in the description. The video emphasizes the ease of creating and tracking invoices using these tools, encouraging viewers to subscribe for more accounting and bookkeeping content.