[Unit]
Description=Kernel process accounting
After=syslog.target
ConditionPathExists=/var/account

[Service]
Type=oneshot
ExecStartPre=/bin/sh -c '-if [ ! -e /var/log/pacct ]; then /bin/touch /var/log/pacct; /bin/chmod 0600 /var/log/pacct; fi'
ExecStart=/sbin/accton /var/account/pacct
ExecStop=/sbin/accton off
RemainAfterExit=yes

[Install]
WantedBy=multi-user.target