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In this video, James from the channel Accounts and Stuff explains how to access and use a free invoice template in Google Sheets for billing clients. This resource is particularly beneficial for the self-employed or small business owners who lack accounting software like QuickBooks or Xero. Google Sheets provides a simple and convenient invoice template that can be accessed easily. Additionally, James offers his own customizable invoice template, with a link provided in the video description. He will discuss several reasons for choosing his template over the standard Google Sheets version.