acct - execution accounting file
#include <sys/acct.h>
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 pre pare, 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.
acct(2), sa(1)