Newacct is the DPCS accounting utility. It is used to change or sets a

Newacct sets the current account and bank for an interactive
session. Each session has a current account and bank. At the beginning
of an interactive session, the session's current account is the owning
user's default account and its current bank is the owning user's
default bank.

newacct 100/tcp [unauthorized use}

NAME
defbank - DPCS accounting utility that changes or sets a user's
default bank.

SYNOPSIS
defbank [-v]
defbank [-v] bank_name
defbank [-v] -c
defbank -l [user]

DESCRIPTION
AUTHOR
Robert Wood, Lawrence Livermore National Laboratory
http://www.llnl.gov/computing/tutori...fbank.man.html