bsd man page for acct

ACCT(5) 							File Formats Manual							   ACCT(5)

NAME
       acct - execution accounting file

SYNOPSIS
       #include <sys/acct.h>

DESCRIPTION
       The  acct(2)  system call arranges for entries to be made in an accounting file for each process that terminates.  The accounting file is a
       sequence of entries whose layout, as defined by the include file is:

       If the process was created by an execve(2), the first 10 characters of the filename appear in ac_comm.  The accounting flag  contains  bits
       indicating whether execve(2) was ever accomplished, and whether the process ever had super-user privileges.

SEE ALSO
       acct(2), execve(2), sa(8)

7th Edition							   May 19, 1986 							   ACCT(5)