Exhibit 11(a) ACCESS CORPORATION CALCULATION OF NET EARNINGS (LOSS) PER COMMON SHARE AND COMMON SHARE EQUIVALENT Three Months Ended January 31, 1997 1996 NET EARNINGS (LOSS) APPLICABLE TO COMMON SHARES AND COMMON SHARE EQUIVALENTS: Net Earnings (Loss) $ (980,808) $ 137,323 Preferred Dividend - 68,662 Net Earnings (Loss) Applicable to Common Shares and Common Share Equivalents $ (980,808) $ 68,661 CALCULATION OF PRIMARY NET EARNINGS (LOSS) 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 (LOSS) PER COMMON SHARE AND COMMON SHARE EQUIVALENT: Net Earnings (Loss) per Common Share and Common Share Equivalents $ (0.20) $ 0.01 ========== ========= <FN> a) Common Share Equivalents have not been included as their inclusion would be anti- dilutive or dilution is less than 3% </FN> Exhibit 11(b) ACCESS CORPORATION CALCULATION OF NET EARNINGS (LOSS) PER COMMON SHARE AND COMMON SHARE EQUIVALENT Nine Months Ended January 31, 1997 1996 NET EARNINGS (LOSS) APPLICABLE TO COMMON SHARES AND COMMON SHARE EQUIVALENTS: Net Earnings(Loss) $(1,257,287) $ 158,926 Preferred Dividend 79,464 Net Earnings (Loss) Applicable to Common Shares and Common Share Equivalents $(1,257,287) $ 79,462 CALCULATION OF PRIMARY NET EARNINGS (LOSS) 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 (LOSS) PER COMMON SHARE AND COMMON SHARE EQUIVALENT: Net Earnings (Loss) per Common Share and Common Share Equivalents $ (0.26) $ 0.02 ========== ========= <FN> a) Common Share Equivalents have not been included as their inclusion would be anti- dilutive or dilution is less than 3% </FN>