What is the purpose of this conversation?

W: Dr. Williams, I need to talk with you about changing my major.
M: Oh, hello, Sarah. Come in.
W: Thanks.
M: Let me look at your file. Have you declared your major yet? Officially, I mean?
W: Yes, I’m majoring in chemical engineering.
M: Oh yes, here’s the form. And what do you want to change to?
W: Business.  It’s not because engineering is hard, though, Dr. Williams. I’ve finished all the math courses already. I just like the business courses I’m taking.
M: Well, you have eighteen hours in engineering, Sarah, and only six hours in business. And the problem is you don’t need any more electives, so the eighteen hours in engineering will be extra work for you on your program. I just don’t have any place to put them except under additional elective.
M: One semester, full time. You’ll have to take twelve hours of business courses that term including accounting,
W: That’s okay. I really want to do this.