/etc/profile
systemwide defaults, mostly setting the environment (all shells, not just Bash)
/etc/bashrc
systemwide functions and and aliases for Bash
$HOME/.bash_profile
user-specific Bash environmental default settings,
found in each user's home directory (the local counterpart
to /etc/profile)
$HOME/.bashrc
user-specific Bash init file, found in each user's home
directory (the local counterpart to
/etc/bashrc). Only interactive
shells and user scripts read this file. See
Appendix C for a sample
.bashrc file.
These are the startup files for Bash. They
contain the aliases (see Section 3.20) and
environmental variables made available to Bash running as
a user shell and to all Bash scripts invoked after system
initialization.