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In this video tutorial, James from the channel "Accounts and Stuff" teaches viewers how to access a free invoice template in Google Sheets for billing clients. He emphasizes the template's utility for self-employed individuals and small business owners who may not use accounting software like QuickBooks or Xero. James introduces a simple and convenient Google Sheets invoice template that can be accessed easily. Additionally, he offers his customized invoice template for free, which he will link in the description. He mentions there are specific reasons to prefer his template over the standard Google Sheets one, which he will discuss further in the video.