SRS specifies the software requirements
i.e requirements to make a software 
            1.purpose
            2.scope
            3.target users(who will use this system)
                    1.customers
                    2.developpers
                    3.testing people..like
            4.description of each module
            5.general conderations for all moudles
            6.functioonal requirements
               1.Navigational requirements
            7.Nonfnctional requirements
                1.Performence requirements
                2.Security requirements
                3.Resource requiremts
                   i.Software requiremsnts(operating system)
                   ii.Hard ware Requirements
                   iii.Networking requirements
            8.Appendix
               i.acronys
               ii.definitions ..ext

Ans FRS means Functional decomposition of each module .
It contains

            Model screen shots of sceens of each module
            different elements of each page 
            and their location,action of each element..etc
              
still if you contact feel free to contact me
byeeeeeee
friends
Rajendra
rajendra_penumalli@yahoo.com
hyderabad
9885162742

Hi Mr. Rajendra,

Really you gave the great answer here.

But here I have one clarification with your point no 3.

Target user:

When we develop the system, we have to analyze who are all 
the users of our system and they are all coming under which 
category. Say like Admin, CCO(Collection counter office), 
public…. instead of developer and testing… 

This is the way we have to specify the target user and we 
provide the access permission based on their category…

Am I right?

Thanks and Regards,
S.Venkat
sarulvenki@rediffmail.com