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In this video, James from "Accounts and Stuff" teaches viewers how to access a free invoice template in Google Sheets for billing clients. The tutorial is especially useful for self-employed individuals or small business owners without accounting software like QuickBooks or Xero. James highlights the convenience of Google's invoice template and mentions that he has created a custom template available for free through a link in the description. He suggests that there are advantages to using his template compared to the standard Google Sheets invoice template.