VMS Help ACCOUNTING, Description  *Conan The Librarian (sorry for the slow response - running on an old VAX)

    Use this DCL command to run the Accounting utility:

    $ ACCOUNTING  [filespec[,...]]

    You are returned to DCL level when the command has finished
    processing the specified accounting files.

    By default, the command directs its output to the current
    SYS$OUTPUT device. If you want to direct the output to a file,
    use the /OUTPUT qualifier.

    Requires READ access to the accounting files you specify, and to
    the directories containing them.