Two people build and teach this material. Both of them work in the subject during the day, which is where the examples come from.
Robert Villar
M.S. Taxation · B.S. Accounting · MPA candidate, Florida State University
Robert wrote every line of the Bayline USA case and teaches all three courses on this site. He is an adjunct faculty member at Miami Dade College, where he teaches accounting, payroll, and business tax.
His day work is local government finance. Over more than twenty years in Miami-Dade County he has worked on the legislative, executive, and administrative sides, including transit, water and sewer, elections, and parks, and served as Policy and Legislative Director for the County Mayor. He currently serves as an Assistant Director of Finance and Administration.
He also owns RTH Worldwide, LLC, which operates the bilingual accounting practice as YourAccountantsUSA and TusContadoresUSA. That practice is where most of the examples in these courses come from. When a course says an owner will ask you this question, an owner asked it.
He is completing an MPA at Florida State University's Askew School, expected December 2026.
Carol Villar
Master of Accountancy
Carol is a core member of the accounting practice behind these courses, working with the same client base the case material is drawn from: small and closely held businesses, their owners, and the monthly books, payroll, and filings that keep them current.
She holds a Master of Accountancy.
Why that matters for the courses
The Bayline USA case is not assembled from textbook problems. It is assembled from the things that come up in a working accounting practice and in a large public finance office: a total that does not foot, a member ID that loses its leading zeros, a schedule that prints across two pages with no headers on the second, a rate typed into eleven formulas that has to change to a twelfth value.
Each of those is a lesson somewhere in the library, and each one is there because it cost somebody real time.
Bringing a course to your institution or team
The library is licensed for institutional adoption and for corporate and government training. If you teach this material and want to use it, or you need a team trained, start here and pick the matching topic.
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.