redhat man page for acct

ACCT(5) 							File Formats Manual							   ACCT(5)

NAME
       acct - execution accounting file

SYNOPSIS
       #include <sys/acct.h>

DESCRIPTION
       The  kernel maintains an accounting information structure for all processes. If a process terminates, and accounting is enabled, the kernel
       calls the acct(2) function to prepare, and then append, a record for this process to the accounting file. The accounting  structure  struct
       acct is also described in the file /usr/include/linux/acct.h.

SEE ALSO
       acct(2), sa(1)

Debian GNU/Linux						    1995-10-31								   ACCT(5)