Connect accounting enables you to determine:
The length of time a user was logged in
How the tty lines are being used
The number of reboots on your system
How many times the accounting software was turned off and on
To provide this information, the system stores:
Records of time adjustments
Boot times
Times the accounting software was turned off and on
Changes in run levels
The creation of user processes (login processes and init processes), and the terminations of processes.
These records (produced from the output of system programs such as date, init, login, ttymon, and acctwtmp) are stored in the /var/adm/wtmpx file. Entries in the wtmpx file can contain the following information:
Login name
Device name
Process ID
Entry type
Time stamp that denotes when the entry was made.