To qualify for S corporation status, the corporation must meet the following requirements: 1  Be a domestic corporation. 2  Have only allowable shareholders May be individuals, certain trusts, and estates and. 3  Have no more than 100 shareholders.  Have only one class of stock.
Your grade point average (GPA) is calculated by dividing the total amount of grade points earned by the total amount of credit hours attempted. Your grade point average may range from 0.0 to a 4.0. For example: A = 4.00 grade points
Cumulative GPA. Cumulative GPA (grade point average) can be defined as the average of all the grades that a student has secured in the entire semester or term examinations. This calculation involves all the subjects.he cumulative GPA is the grade point average of all grades a student has secured in a semester or term. However, an overall GPA may be defined as an average of all cumulative GPAâs which a student has secured in all semesters and all the courses in an academic term.