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In this tutorial, James from Accounts and Stuff teaches viewers how to access a free invoice template in Google Sheets for billing clients. This resource is especially useful for self-employed individuals or small business owners who lack accounting software like QuickBooks or Xero. He emphasizes the simplicity and convenience of the Google Sheets template, which can be accessed anytime, anywhere. Additionally, James shares his own custom invoice template for free, providing a link in the video description. He notes that there may be advantages to using his template over the standard Google Sheets option, which he will discuss further.