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In this tutorial video, James from the channel "Accounts and Stuff" teaches viewers how to access and use a free invoice template in Google Sheets for billing clients. This resource is particularly useful for self-employed individuals or small business owners without accounting software like QuickBooks. James emphasizes the convenience of Google Sheets for creating and tracking invoices. He also offers his own customized invoice template for free, with a link provided in the video description. The video encourages viewers to subscribe for more accounting and bookkeeping insights.