Exhibit 11(a) ACCESS CORPORATION CALCULATION OF NET EARNINGS PER COMMON SHARE AND COMMON SHARE EQUIVALENT Three Months Ended July 31, 1996 1995 NET EARNINGS APPLICABLE TO COMMON SHARES AND COMMON SHARE EQUIVALENTS: Net Earnings $(139,657) $(15,072) Preferred Dividend - - Net Earnings Applicable to Common Shares and Common Share Equivalents $(139,657) $(15,072) CALCULATION OF PRIMARY NET EARNINGS PER COMMON SHARE AND COMMON SHARE EQUIVALENTS: Average Number of Common Shares and Common Share Equivalents Outstanding 4,865,559 4,865,559 PRIMARY NET EARNINGS PER COMMON SHARE AND COMMON SHARE EQUIVALENT: Net Earnings per Common Share and Common Share Equivalents after Discontinued Operations $ (0.03) $ (0.00) a) Common Share Equivalents have not been included as their inclusion would be anti-dilutive or dilution is less than 3%