diff --git a/usr.sbin/periodic/etc/daily/310.accounting b/usr.sbin/periodic/etc/daily/310.accounting
index b0dd786447eb..8eeed16f0516 100755
--- a/usr.sbin/periodic/etc/daily/310.accounting
+++ b/usr.sbin/periodic/etc/daily/310.accounting
@@ -1,65 +1,70 @@
 #!/bin/sh
 #
 # $FreeBSD$
 #
 
 # If there is a global system configuration file, suck it in.
 #
 if [ -r /etc/defaults/periodic.conf ]
 then
     . /etc/defaults/periodic.conf
     source_periodic_confs
 fi
 
 case "$daily_accounting_enable" in
     [Yy][Ee][Ss])
 	if [ ! -f /var/account/acct ]
 	then
 	    echo '$daily_accounting_enable is set but /var/account/acct' \
 		"doesn't exist"
 	    rc=2
+	elif [ $(sysctl -n kern.acct_configured) -eq 0 ]
+	then
+	    echo '$daily_accounting_enable is set but' \
+	    'process accounting is not active'
+	    rc=2
 	elif [ -z "$daily_accounting_save" ]
 	then
 	    echo '$daily_accounting_enable is set but ' \
 		'$daily_accounting_save is not'
 	    rc=2
 	else
 	    echo ""
 	    echo "Rotating accounting logs and gathering statistics:"
 
 	    cd /var/account
 	    rc=0
 
 	    n=$(( $daily_accounting_save - 1 ))
 	    for f in acct.*; do
 	    	case "$f" in acct.\*) continue ;; esac	# No files match
 	    	m=${f%.gz} ; m=${m#acct.}
 		[ $m -ge $n ] && { rm $f || rc=3; }
 	    done
 
 	    m=$n
 	    n=$(($n - 1))
 	    while [ $n -ge 0 ]
 	    do
 		[ -f acct.$n.gz ] && { mv -f acct.$n.gz acct.$m.gz || rc=3; }
 		[ -f acct.$n ] &&    { mv -f acct.$n acct.$m || rc=3; }
 		m=$n
 		n=$(($n - 1))
 	    done
 
 	    /etc/rc.d/accounting onerotate_log || rc=3
 
 	    rm -f acct.merge && cp acct.0 acct.merge || rc=3
 	    sa -s $daily_accounting_flags /var/account/acct.merge || rc=3
 	    rm acct.merge
 
 	    case "$daily_accounting_compress" in
 		[Yy][Ee][Ss])
 		    gzip -f acct.0 || rc=3;;
 	    esac
 	fi;;
 
     *)  rc=0;;
 esac
 
 exit $rc