Hey there, two great questions and the 2nd one is pretty common. Let's get you some answers!
1) This varies but a lot of programs do recalculate the GPA just to make sure. However, let's say they do. Then they have one number, and your transcript has another. Solution? To the optional essay, Batman! This is the perfect place to explain (in a short fashion) what the deal is here. Do the work for them. Explain what out of sequence means, why it isn't included, and what impact it has on your GPA if you were to include it.
2) You have no idea how often this comes up. Semester abroad, it would appear, also means time to have fun. Who knew?!
If your school has a pass/fail agreement with the partner institution then no, you do not need to submit a transcript. Once again, easily explained in the optional essay but something that happens a lot.
Hope that helps!
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