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In this video, James from the channel "Accounts and Stuff" teaches viewers how to access a free invoice template in Google Sheets for billing clients. This resource is particularly useful for self-employed individuals or small businesses without accounting software like QuickBooks or Xero. James emphasizes the convenience of Google Sheets for creating and tracking invoices. He also offers his own custom invoice template for free, with a link provided in the video description. The tutorial highlights the advantages of using his template compared to the standard Google Sheets version, aiming to simplify invoicing for users.