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In this video, the tutorial teaches viewers how to access a free invoice template in Google Sheets for billing clients. The instructor, James, introduces the channel "Accounts and Stuff" which focuses on accounting and bookkeeping. The tutorial is aimed at individuals who are self-employed or run a small business without accounting software. Google provides a simple and convenient invoice template for easy tracking. Additionally, James offers his own free invoice template for viewers to use. The video highlights the benefits of using this template over the Google Sheets invoice template.