Bayline USA is a teaching case, not a business. This page is about the real people and companies that build and publish it.
The case
The library exists because most accounting and spreadsheet instruction is taught on disconnected examples. A chapter on formulas uses one company, the chapter on charts uses another, and the exercise at the end of the term uses a third. Students learn to complete exercises rather than to work on a set of books.
Bayline USA was built to fix that. It has a real capital structure, a real seasonal revenue pattern, and books that reconcile. Errors in it are the errors that actually happen. When a lesson says a total does not foot, the total really does not foot, and finding out why is the lesson.
Everything on this site is original work. No textbook and no vendor sample company contributes content to any workbook, slide, dataset, or video. That is a deliberate position, and it is what allows the material to be used in a college or university course, in corporate training, and on a public channel without three separate licensing conversations.
The brands behind it
ProfessorVillar.com
The teaching venue. Course video, free downloads, and the public library that this site serves files for. Independent of any college or university.
RTH Worldwide, LLC
The parent company, holding a portfolio of businesses across accounting, financial technology, software, education, and commerce. It also operates the accounting practice directly, doing business as YourAccountantsUSA and TusContadoresUSA. It owns the copyright in the Bayline USA case and everything built on it.
YourAccountantsUSA.com
Accounting, bookkeeping, payroll, and tax for small and closely held businesses. The English side of a bilingual practice, with particular depth in cross-border and foreign-owned filings when a client needs it. A trade name of RTH Worldwide, LLC.
TusContadoresUSA.com
The same practice in Spanish. Same firm, same team, same filings, for owners who would rather handle their US accounting and tax work in their own language. Also a trade name of RTH Worldwide, LLC.
Slackerguideto
The plain-language channel. Short, practical walkthroughs for people who want the working answer without the full course.
Who owns what
RTH Worldwide, LLC owns the copyright in the Bayline USA case and everything built on it: scripts, slides, workbooks, datasets, packets, and video.
It wears two hats. It is the parent company for a portfolio of separate businesses, and it is also the operating company for the accounting practice, which trades under the fictitious names YourAccountantsUSA and TusContadoresUSA. Those two are not separate companies. They are the same firm under two names, one in English and one in Spanish.
RTH Systems, Inc. is a different company. It designs and operates this site and the platform behind it.
Instructor disclosure. The Bayline USA case, workbooks, slides, and video were created by RTH Worldwide, LLC, a company owned by your instructor. Where they are used in a college or university course, they are provided to you at no cost as part of that course. Nothing in any course requires you to buy any product or service from RTH Worldwide, LLC, YourAccountantsUSA, TusContadoresUSA, or any related business, and no part of your grade depends on any dealing with them.
How to reach us
Everything goes through one form, with a topic so it lands in the right place: sales, corporate and government training, bringing a course to your institution, or a general question about the material. Contact us.
Questions about a grade, an enrollment, or an individual student cannot be answered here. See why.