> Can you please submit a patch that uses:
> 
> fd = open();
> lseek(fd, right loc - 1, SEEK_SET);
> write(fd, "", 1);
> close(fd);

Here is new version of the patch:

--- usr.sbin/accton/accton.c.1.9	2004-10-23 02:03:37.000000000 +0400
+++ usr.sbin/accton/accton.c	2004-10-23 02:27:02.000000000 +0400
@@ -44,9 +44,11 @@
 #endif /* not lint */
 
 #include <sys/types.h>
+#include <sys/acct.h>
 #include <err.h>
 #include <errno.h>
 #include <unistd.h>
+#include <fcntl.h>
 #include <stdlib.h>
 #include <stdio.h>
 #include <string.h>
@@ -59,7 +61,8 @@
         int argc;
         char *argv[];
 {
-        int ch;
+        int ch, fd;
+        off_t n;
 
         while ((ch = getopt(argc, argv, "")) != -1)
                 switch(ch) {
@@ -76,6 +79,16 @@
                         err(1, "acct");
                 break;
         case 1:
+                /* first trying to align accounting file */
+                fd = -1;
+                if (!acct(NULL)
+                    && (fd = open(*argv, O_WRONLY, 0)) >= 0
+                    && (n = lseek(fd, 0, SEEK_END)) >= 0
+                    && (n % sizeof(struct acct))
+                    && (lseek(fd, (n / sizeof(struct acct) + 1) * sizeof(struct acct) - 1, SEEK_SET) >= 0))
+                        write(fd, "", 1);
+                close(fd);
+                /* then calling low-level machinery */
                 if (acct(*argv))
                         err(1, "acct `%s'", *argv);
                 break;

--
Denis Lagno,
PGP key fingerprint: F94F F38F 1895 E673 4374 9D63 2B9E FAB3 8E83 584C