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^ Harvard and Yale graduates who are exceptionally talented go into the business field through more prestigious jobs than big 4, especially since neither offer accounting undergrad and if anyone wants to be a CPA, they'll probably have to go to a MAcc program before they would go on to big 4, making them grads of Texas, BYU, Illinois and other top accounting grad schools which feed into the big 4.
The question isn't if you need to go to a big 4 to be a successful businessperson, it's about just how many doors the big 4 open for accounting grads. The answer is: a whole lot!
As for the GPA calculations: sp1212; unless every class curves around a 1.0, you guys must have absolutely rampant grade inflation. taxguy's numbers were accurate for my school and curving around a 2.0 is normal here.
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