usr/man/man5/acct.5

.TH ACCT 5
.SH NAME
acct \- execution accounting file
.SH SYNOPSIS
.B #include <sys/acct.h>
.SH DESCRIPTION
.IR Acct (2)
causes entries to be made into 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:
.PP
.nf
.ta \w'typedef 'u +\w'comp_t  'u +\w'ac_comm[10]; 'u
.so /usr/include/sys/acct.h
.fi
.PP
If the process does an
.IR exec (2),
the first 10 characters of the filename appear in
.I ac_comm.
The accounting flag contains bits indicating whether
.IR exec (2)
was ever accomplished, and whether the
process ever had super-user privileges.
.SH SEE ALSO
acct(2), sa(1)