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In this video tutorial, James from the "Accounts and Stuff" channel demonstrates 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 may not have accounting software like QuickBooks or Xero. James emphasizes the convenience of using Google’s invoice template, which is easily accessible. He also offers a personalized invoice template that viewers can use for free, with a link provided in the description. James mentions that there are benefits to using his template over the standard Google Sheets option.