06-16-2005
Not sure I understand the question, but accounting is software that records who is using what resources. In the 70's and 80's, a company might have one computer and it was expensive. Accounting was used to distribute the costs to the departments that used it.
See these man pages: acct acctsh acctprc acctcom
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utmp(4) Kernel Interfaces Manual utmp(4)
NAME
utmp, wtmp - Login records
SYNOPSIS
#include <utmp.h>
DESCRIPTION
The utmp file records information about who is currently using the system. The file is a sequence of utmp entries, as defined in struct
utmp in the utmp.h file.
The utmp structure gives the name of the special file associated with the user's terminal, the user's login name, and the time of the login
in the form of time(3). The ut_type field is the type of entry, which can specify several symbolic constant values. The symbolic constants
are defined in the utmp.h file.
The wtmp file records all logins and logouts. A null user name indicates a logout on the associated terminal. A terminal referenced with
a tilde (~) indicates that the system was rebooted at the indicated time. The adjacent pair of entries with terminal names referenced by a
vertical bar (|) or a right brace (}) indicate the system-maintained time just before and just after a date command has changed the sys-
tem's time frame.
The wtmp file is maintained by login(1) and init(8). Neither of these programs creates the file, so, if it is removed, record keeping is
turned off. See ac(8) for information on the file.
FILES
RELATED INFORMATION
ac(8), init(8), last(8), lastcomm(8), login(1), who(1), wtmpconvert(8). delim off
utmp(4)