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In this tutorial, James from the "Accounts and Stuff" channel teaches viewers how to access a free invoice template in Google Sheets, perfect for billing clients without complex accounting software. The video is aimed at self-employed individuals and small business owners who need a straightforward solution for invoicing. James will demonstrate how to create an invoice using Google Sheets and highlights his own customizable invoice template, which is available for free. Additionally, he discusses the benefits of his template compared to Google’s default option. For more helpful accounting and bookkeeping content, viewers are encouraged to subscribe to the channel.