Both the AIX accounting files in the /usr/lib/acct directory and the system activity reporting tools in the /usr/lib/sa directory are identical to those available with AT&T System V Release 4 (SVR4) with the addition of 4.3 BSD accounting utilities.
Many of the accounting commands are in the /usr/lib/acct directory. To begin system accounting, use the /usr/lib/acct/startup command. If accounting is not started, commands such as lastcomm(1) cannot return information.
AIX provides these 4.3 BSD accounting facilities:
| last(1) | Indicates last logins of users and terminals. | 
| lastcomm (1) | Shows in reverse order the last commands executed. | 
| acct(3) | Enables and disables process accounting. | 
| ac(8) | Login accounting. | 
| accton (8) | Turns system accounting on or off. | 
| sa(8) | Generally maintains system accounting files. | 
AIX also provides these System V Interface Definition (SVID) Issue II accounting commands and library functions:
| acctcms (1) | Produces command usage summaries from accounting records. | 
| acctcom (1) | Displays selected process-accounting record summaries. | 
| acctcon1 (1) | Converts login/logoff records to session records. | 
| acctcon2 (1) | Converts login/logoff records to total accounting records. | 
| acctdisk (1) | Generates total accounting records from diskusg(1) command output. | 
| acctmerg (1) | Merges total accounting files into an intermediary file. | 
| accton (1) | Turns on accounting. | 
| acctprc1 (1) | Processes accounting information from acct(3) command. | 
| acctprc2 (1) | Processes output of acctprc1(1) command into total accounting records. | 
| acctwtmp (1) | Manipulates connect-time accounting records. | 
| chargefee(1) | Charges to login name. | 
| ckpacct(1) | Checks size of /usr/adm/pacct file. | 
| diskusg (1) | Generates disk accounting information. | 
| dodisk (1) | Performs disk accounting. | 
| fwtmp(1) |   Converts binary records (wtmp file) to formatted ASCII. 
	Note: The wtmp file is in the /var/adm directory.  | 
| lastlogin(1) | Updates last date on which each person logged in. | 
| monacct (1) | Creates monthly summary files. | 
| prctmp (1) | Prints session record file produced by acctcon1(1) command. | 
| prdaily (1) | Formats a report of yesterday's accounting information. | 
| prtacct (1) | Formats and prints any total accounting file. | 
| runacct (1) | Runs daily accounting. | 
| shutacct (1) | Called by system shutdown to stop accounting and log the reason. | 
| startup (1) | Called by system initialization to start accounting. | 
| turnacct (1) | Turns process accounting on or off. | 
| wtmpfix(1) | Corrects time/date stamps in a file using wtmp format. |