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In this video tutorial, James from the "Accounts and Stuff" channel introduces how to access a free invoice template in Google Sheets, allowing users to start billing clients immediately. He emphasizes the benefits of this template for self-employed individuals or small business owners who may not have accounting software like QuickBooks or Xero. James outlines that Google provides a simple and convenient invoice template, which is accessible from anywhere. Additionally, he offers his own custom invoice template for free, available via a link in the video description. James suggests that there are reasons to consider his template over the standard Google Sheets option.