[Unit]
Description=Process accounting
Documentation=man:accton(8)

[Service]
Type=oneshot
RemainAfterExit=true
ExecStartPre=/bin/sh -c 'test -e /var/account/pacct || touch /var/account/pacct'
ExecStart=/usr/sbin/accton /var/account/pacct
ExecStop=/usr/sbin/accton off