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In this video, James from the "Accounts and Stuff" channel teaches viewers how to access a free invoice template in Google Sheets for billing clients. He emphasizes the usefulness of this template for self-employed individuals or small business owners who may not have accounting software like QuickBooks. James provides a simple method to create and manage invoices using Google Sheets, making it accessible from anywhere. He also offers his own customizable invoice template for free, with a link provided in the description. The tutorial aims to help streamline the invoicing process without the need for paid software.