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
Confidence votes 24.4K. GPA Cumulative Grade Point Average (GPA) refers to the overall GPA, which includes dividing the number of quality points earned in all courses attempted by the total degree-credit hours in all courses attempted in which a grade of A, B, C, D, F or WF has been received.our term GPA is your Grade Point Average for that one term of school (semester, quarter, or however your school divides its year). Your cumulative GPA is your grade point ave â¦ rage over the entire year (or years) of school. + 66 others found this useful.