Provided by:
manpages_2.17-1_all 
NAME
acct - execution accounting file
SYNOPSIS
#include <sys/acct.h>
DESCRIPTION
If the kernel was compiled with the process accounting option enabled,
the system call
acct("/somewhere/accountingfile");
will start the process accounting. Each time a process terminates a
record for this process is appended to the accounting file. The
accounting structure struct acct is also described in the file
/usr/include/linux/acct.h.
SEE ALSO
lastcomm(1), sa(1), acct(2), accton(8).