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In this tutorial, James from "Accounts and Stuff" explains how to access a free invoice template in Google Sheets, making it easy for self-employed individuals and small business owners to bill clients without needing accounting software like QuickBooks or Xero. He emphasizes the convenience of Google's template, accessible from anywhere, and mentions that he has created his own invoice template for users to download for free, with a link provided in the description. James outlines reasons for choosing his custom template over Google's version, highlighting its benefits for effective invoicing and tracking.