The GNU Accounting utilities for process and login accounting

 GNU Accounting Utilities is a set of utilities which reports and summarizes
 data about user connect times and process execution statistics.
 .
 "Login accounting" provides summaries of system resource usage based on connect
 time, and "process accounting" provides summaries based on the commands
 executed on the system.
 .
 The 'last' command is provided by the sysvinit package and not included here.