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In this video tutorial, James from the "Accounts and Stuff" channel teaches viewers how to access and use a free invoice template in Google Sheets for billing clients. It's especially useful for self-employed individuals or small businesses without accounting software like QuickBooks. The video highlights the convenience of using Google Sheets for creating and tracking invoices easily. James also offers his own customizable invoice template available via a link in the description. He mentions the advantages of his template compared to the standard Google Sheets invoice template.