I Have An Easy Question, But Just Need Confirmation?

So I'm going to drop my Accounting cl tomorrow, because that's not my forte and probably will change my business major to a major I will actually enjoy....but anyway, that doesn't really matter. This will be my first (and hopefully only) time withdrawing from a college cl, and I just wanted to know if withdrawing will affect other universities perception of me on my transcripts? Will they view this and not accept me to a Graduate program? And will this affect my GPA. Thank you for everyone who answers! :)