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
Students receive grades at the end of a unit in any study course, and the grade point average or the GPA is the average of these grades obtained in a term (term GPA) or over the entire course (GPA). There are two different types of GPA called weighted and unweighted GPA.