Four separate things live on this page, and they protect different people. They are kept apart on purpose.

The case is fictional

Bayline USA is a fictional company created for instruction. Every name, figure, and document in this material is invented, and identifying numbers are masked. This material is for educational use only. It is not accounting, tax, or legal advice, and it is not a substitute for a professional engaged on the facts of a real business. Tax rates, wage bases, filing thresholds, and forms change; verify current authority before applying anything here to real facts.

This matters more than it sounds. A common-size income statement with realistic figures is exactly the kind of thing that gets screenshotted without context. Every Bayline USA figure is invented, and no real business, person, or account appears anywhere in the material.

Educational use, not advice

Nothing on this site is accounting, tax, or legal advice, and nothing here substitutes for a professional engaged on the facts of your business. The tax course in particular teaches you where to find current rates, caps, and thresholds rather than memorizing them, because they change every year. Verify current authority before you apply anything here to real facts.

Copyright

© 2026 RTH Worldwide, LLC. All rights reserved.

RTH Worldwide, LLC owns the copyright in the Bayline USA case and everything built on it: scripts, beat sheets, slides, workbooks, datasets, import kits, source document packets, and video.

Everything produced is original. No textbook and no vendor sample company contributes content to any of it. Software interfaces shown in screen captures belong to their vendors and are shown for instruction only, unaltered and not presented as our own product.

Licensing

Free student tier

Files on this site are offered under a free student tier: personal, individual use only. No redistribution, no reposting, and no classroom or training use without a written license. Teaching from this material at an institution or inside a company requires a license.

Institutional site license

For a college or university adopting the library in its own sections. Priced per section or per term. Ask about a license.

Corporate and government training license

Seat-based, for training a team inside a company or agency.

Public video

Video published on public channels is all rights reserved. Watching and embedding are permitted by the platform's own terms. Downloading, re-cutting, re-uploading, subtitling, or redistributing is not.

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.

Student privacy and recording

What the library contains

Course recordings contain instruction only. Class sessions with students present are not recorded. Segments are recorded separately with only the instructor on camera, and no student name, image, voice, or work appears in any recorded segment, deck, packet, or dataset.

Student work

Student work is never used as an example, in any section and in any venue, without the student's written permission. Where permission is given, the work is de-identified unless the student asks otherwise.

Grades and records

Grades, submissions, and gradebook data stay in the official course platform. Nothing from a course platform is copied into course material, personal storage, or this website.

Students recording class in Florida

Under section 1004.097, Florida Statutes, a student at a Florida public postsecondary institution may record a class lecture for the student's own personal educational use, in connection with a complaint to the institution, or as evidence in a criminal or civil proceeding. A recorded lecture may not be published without the lecturer's consent. A person who publishes a classroom recording without consent may be subject to injunctive relief and to damages, costs, and attorney fees.

Section 1004.097, Florida Statutes. Total recovery under the statute is capped at $200,000. Where an institution has its own implementing policy, that policy governs.

Not a school, and not covered by FERPA

This site is operated by RTH Worldwide, LLC. It is not a school, it is not affiliated with any college or university, and it is not covered by FERPA. If you are enrolled in a course that uses this material, your instructor and your official course platform are where your work goes and where questions about your grade, your enrollment, or your record belong. Those questions cannot be answered here.

About this site

This site is static. It sets no tracking cookies, runs no analytics that identify you, and stores nothing you type. The contact form opens a message in your own email program rather than sending data to a server, so you can see exactly what is being sent before it goes.