/etc/bashrc and /etc/profile from a fresh OS X 10.8.5 install

bashrc

# System-wide .bashrc file for interactive bash(1) shells.
if [ -z "$PS1" ]; then
   return
fi

PS1='\h:\W \u\$ '
# Make bash check its window size after a process completes
shopt -s checkwinsize
# Tell the terminal about the working directory at each prompt.
if [ "$TERM_PROGRAM" == "Apple_Terminal" ] && [ -z "$INSIDE_EMACS" ]; then
    update_terminal_cwd() {
        # Identify the directory using a "file:" scheme URL,
        # including the host name to disambiguate local vs.
        # remote connections. Percent-escape spaces.
	local SEARCH=' '
	local REPLACE='%20'
	local PWD_URL="file://$HOSTNAME${PWD//$SEARCH/$REPLACE}"
	printf '\e]7;%s\a' "$PWD_URL"
    }
    PROMPT_COMMAND="update_terminal_cwd; $PROMPT_COMMAND"
fi
								    

profile

# System-wide .profile for sh(1)

if [ -x /usr/libexec/path_helper ]; then
	eval `/usr/libexec/path_helper -s`
fi

if [ "${BASH-no}" != "no" ]; then
	[ -r /etc/bashrc ] && . /etc/bashrc
fi