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In this tutorial video, James from "Accounts and Stuff" explains how to access and use a free invoice template in Google Sheets for billing clients. This is particularly useful for self-employed individuals or small businesses without accounting software like QuickBooks or Xero. The video highlights the convenience of Google Sheets for creating invoices and tracking them. Additionally, James offers his customized invoice template for free, providing a link in the description for viewers. He emphasizes the advantages of using his template over the standard Google Sheets invoice template.