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In this video tutorial, James from the channel "Accounts and Stuff" demonstrates how to access and use a free invoice template in Google Sheets for billing clients efficiently. This resource is particularly beneficial for self-employed individuals and small businesses that may not use accounting software like QuickBooks or Xero. James provides a simple and convenient Google Sheets template and mentions that he has created his own version available for free, with a link in the description. He highlights the advantages of using his template over the standard Google Sheets invoice option.