What Bayline USA is
Bayline USA is a company that does not exist. It was invented so that accounting and spreadsheet skills could be taught on one consistent set of books instead of eighteen unrelated examples.
It is a fitness operator with two divisions. The fitness side runs three clubs: Riverside, which opened in 2019, Airport in 2022, and Southside in 2024. Memberships come in three tiers, and the clubs also sell personal training and run a pro shop. There is a $185,000 equipment loan at 6.4% over 60 months, a full year of monthly actuals, 1,200 rows of point-of-sale detail, and a proposed fourth club at Northgate with a $412,000 build-out. The aquatics side runs two swim centers selling lesson packages with heavy seasonal swings.
Every number is invented. Every name is invented. Identifying numbers are masked. The point of building it this carefully is that the same company can carry a beginner from typing in a cell all the way to a corporate tax return, and each course can hand off to the next without starting over.
The courses
Excel for Business
Spreadsheets for people who will be handed one at work.
Module 1 available
baylineusa.com/excel
QuickBooks Online
The accounting behind the buttons, not just the buttons.
In production
baylineusa.com/qbo
Business Tax
The filings a real accounting office actually produces.
In production
baylineusa.com/tax
How the files work
Each module has its own page, and each page carries the workbooks for that module. The addresses are short on purpose, so you can type them from a slide without writing anything down.
baylineusa.com/excel/m1
baylineusa.com/qbo/m1
baylineusa.com/tax/m1
Download the main workbook once and it carries you through the module. If you miss a lecture, each one also has a rejoin file that picks up exactly where the previous lecture ended, so you never have to redo work to get caught up.
Educational use only, and it is not advice. 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.
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. Licensing details.
Who publishes this
The Bayline USA library is written and published by RTH Worldwide, LLC, and taught by Robert Villar. It is used in college and university courses, in corporate and government training, and released publicly. More about the people and brands behind it, or meet your professor.