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Linux / UNIX File Formats

Understanding /var/account/pacct OR /var/account/acct – Acct File Format

Q. Can you explain /var/account/pacct or /var/log/account/pacct file under Linux / UNIX operating systems?
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Understanding /etc/group File

Can you explain me the format of /etc/group user group file under Linux / UNIX operating systems?
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Understanding /etc/passwd File Format

Can you explain /etc/passwd file format for Linux and UNIX operating systems?
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