[Unit]
Description=Kernel process accounting
Documentation=man:accton(8)
ConditionPathExists=/var/log/account

[Service]
Type=oneshot
ExecStart=/usr/sbin/accton /var/log/account/pacct
ExecStop=/usr/sbin/accton off
RemainAfterExit=yes

[Install]
WantedBy=multi-user.target