Something

# /etc/profile: system-wide .profile file for the Bourne shell (sh(1))
# and Bourne compatible shells (bash(1), ksh(1), ash(1), ...).

if [ "id -u" -eq 0 ]; then
  PATH="/usr/local/sbin:/usr/local/bin:/usr/sbin:/usr/bin:/sbin:/bin:/usr/bin/X$
else
  PATH="/usr/local/bin:/usr/bin:/bin:/usr/bin/X11:/usr/games"
fi

alias ls="ls -G"
if [ "$PS1" ]; then
  if [ "$BASH" ]; then
    PS1="\[\e[34m\]$USER@$PWD: \[\e[31m\]"
  else
    if [ "id -u" -eq 0 ]; then
      PS1="#"
    else
      PS1="$"
    fi
  fi
fi

export PATH
export PS1
umask 022