diff --git a/arch/ia64/kernel/time.c b/arch/ia64/kernel/time.c
index 65c10a4..4ee3678 100644
--- a/arch/ia64/kernel/time.c
+++ b/arch/ia64/kernel/time.c
@@ -93,13 +93,11 @@
 	now = ia64_get_itc();
 
 	delta_stime = cycle_to_cputime(pi->ac_stime + (now - pi->ac_stamp));
-	account_system_time(prev, 0, delta_stime);
-	account_system_time_scaled(prev, delta_stime);
+	account_system_time(prev, 0, delta_stime, delta_stime);
 
 	if (pi->ac_utime) {
 		delta_utime = cycle_to_cputime(pi->ac_utime);
-		account_user_time(prev, delta_utime);
-		account_user_time_scaled(prev, delta_utime);
+		account_user_time(prev, delta_utime, delta_utime);
 	}
 
 	pi->ac_stamp = ni->ac_stamp = now;
@@ -122,8 +120,7 @@
 	now = ia64_get_itc();
 
 	delta_stime = cycle_to_cputime(ti->ac_stime + (now - ti->ac_stamp));
-	account_system_time(tsk, 0, delta_stime);
-	account_system_time_scaled(tsk, delta_stime);
+	account_system_time(tsk, 0, delta_stime, delta_stime);
 	ti->ac_stime = 0;
 
 	ti->ac_stamp = now;
@@ -143,8 +140,7 @@
 
 	if (ti->ac_utime) {
 		delta_utime = cycle_to_cputime(ti->ac_utime);
-		account_user_time(p, delta_utime);
-		account_user_time_scaled(p, delta_utime);
+		account_user_time(p, delta_utime, delta_utime);
 		ti->ac_utime = 0;
 	}
 }
diff --git a/arch/powerpc/kernel/time.c b/arch/powerpc/kernel/time.c
index e1f3a51..92650cc 100644
--- a/arch/powerpc/kernel/time.c
+++ b/arch/powerpc/kernel/time.c
@@ -256,8 +256,7 @@
 		delta += sys_time;
 		get_paca()->system_time = 0;
 	}
-	account_system_time(tsk, 0, delta);
-	account_system_time_scaled(tsk, deltascaled);
+	account_system_time(tsk, 0, delta, deltascaled);
 	per_cpu(cputime_last_delta, smp_processor_id()) = delta;
 	per_cpu(cputime_scaled_last_delta, smp_processor_id()) = deltascaled;
 	local_irq_restore(flags);
@@ -275,10 +274,8 @@
 
 	utime = get_paca()->user_time;
 	get_paca()->user_time = 0;
-	account_user_time(tsk, utime);
-
 	utimescaled = cputime_to_scaled(utime);
-	account_user_time_scaled(tsk, utimescaled);
+	account_user_time(tsk, utime, utimescaled);
 }
 
 /*
diff --git a/arch/s390/kernel/vtime.c b/arch/s390/kernel/vtime.c
index 75a6e62..07283ae 100644
--- a/arch/s390/kernel/vtime.c
+++ b/arch/s390/kernel/vtime.c
@@ -50,12 +50,12 @@
 	rcu_user_flag = cputime != 0;
 	S390_lowcore.user_timer -= cputime << 12;
 	S390_lowcore.steal_clock -= cputime << 12;
-	account_user_time(tsk, cputime);
+	account_user_time(tsk, cputime, cputime);
 
 	cputime =  S390_lowcore.system_timer >> 12;
 	S390_lowcore.system_timer -= cputime << 12;
 	S390_lowcore.steal_clock -= cputime << 12;
-	account_system_time(tsk, HARDIRQ_OFFSET, cputime);
+	account_system_time(tsk, HARDIRQ_OFFSET, cputime, cputime);
 
 	cputime = S390_lowcore.steal_clock;
 	if ((__s64) cputime > 0) {
@@ -82,12 +82,12 @@
 	cputime = S390_lowcore.user_timer >> 12;
 	S390_lowcore.user_timer -= cputime << 12;
 	S390_lowcore.steal_clock -= cputime << 12;
-	account_user_time(tsk, cputime);
+	account_user_time(tsk, cputime, cputime);
 
 	cputime =  S390_lowcore.system_timer >> 12;
 	S390_lowcore.system_timer -= cputime << 12;
 	S390_lowcore.steal_clock -= cputime << 12;
-	account_system_time(tsk, 0, cputime);
+	account_system_time(tsk, 0, cputime, cputime);
 }
 
 /*
@@ -107,7 +107,7 @@
 	cputime =  S390_lowcore.system_timer >> 12;
 	S390_lowcore.system_timer -= cputime << 12;
 	S390_lowcore.steal_clock -= cputime << 12;
-	account_system_time(tsk, 0, cputime);
+	account_system_time(tsk, 0, cputime, cputime);
 }
 EXPORT_SYMBOL_GPL(account_system_vtime);
 
diff --git a/include/linux/kernel_stat.h b/include/linux/kernel_stat.h
index 4ee4b3d..c78a459 100644
--- a/include/linux/kernel_stat.h
+++ b/include/linux/kernel_stat.h
@@ -79,10 +79,8 @@
 }
 
 extern unsigned long long task_delta_exec(struct task_struct *);
-extern void account_user_time(struct task_struct *, cputime_t);
-extern void account_user_time_scaled(struct task_struct *, cputime_t);
-extern void account_system_time(struct task_struct *, int, cputime_t);
-extern void account_system_time_scaled(struct task_struct *, cputime_t);
+extern void account_user_time(struct task_struct *, cputime_t, cputime_t);
+extern void account_system_time(struct task_struct *, int, cputime_t, cputime_t);
 extern void account_steal_time(struct task_struct *, cputime_t);
 
 #endif /* _LINUX_KERNEL_STAT_H */
diff --git a/kernel/sched.c b/kernel/sched.c
index fff1c4a..5b03679 100644
--- a/kernel/sched.c
+++ b/kernel/sched.c
@@ -4080,13 +4080,17 @@
  * Account user cpu time to a process.
  * @p: the process that the cpu time gets accounted to
  * @cputime: the cpu time spent in user space since the last update
+ * @cputime_scaled: cputime scaled by cpu frequency
  */
-void account_user_time(struct task_struct *p, cputime_t cputime)
+void account_user_time(struct task_struct *p, cputime_t cputime,
+		       cputime_t cputime_scaled)
 {
 	struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
 	cputime64_t tmp;
 
+	/* Add user time to process. */
 	p->utime = cputime_add(p->utime, cputime);
+	p->utimescaled = cputime_add(p->utimescaled, cputime_scaled);
 	account_group_user_time(p, cputime);
 
 	/* Add user time to cpustat. */
@@ -4103,51 +4107,49 @@
  * Account guest cpu time to a process.
  * @p: the process that the cpu time gets accounted to
  * @cputime: the cpu time spent in virtual machine since the last update
+ * @cputime_scaled: cputime scaled by cpu frequency
  */
-static void account_guest_time(struct task_struct *p, cputime_t cputime)
+static void account_guest_time(struct task_struct *p, cputime_t cputime,
+			       cputime_t cputime_scaled)
 {
 	cputime64_t tmp;
 	struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
 
 	tmp = cputime_to_cputime64(cputime);
 
+	/* Add guest time to process. */
 	p->utime = cputime_add(p->utime, cputime);
+	p->utimescaled = cputime_add(p->utimescaled, cputime_scaled);
 	account_group_user_time(p, cputime);
 	p->gtime = cputime_add(p->gtime, cputime);
 
+	/* Add guest time to cpustat. */
 	cpustat->user = cputime64_add(cpustat->user, tmp);
 	cpustat->guest = cputime64_add(cpustat->guest, tmp);
 }
 
 /*
- * Account scaled user cpu time to a process.
- * @p: the process that the cpu time gets accounted to
- * @cputime: the cpu time spent in user space since the last update
- */
-void account_user_time_scaled(struct task_struct *p, cputime_t cputime)
-{
-	p->utimescaled = cputime_add(p->utimescaled, cputime);
-}
-
-/*
  * Account system cpu time to a process.
  * @p: the process that the cpu time gets accounted to
  * @hardirq_offset: the offset to subtract from hardirq_count()
  * @cputime: the cpu time spent in kernel space since the last update
+ * @cputime_scaled: cputime scaled by cpu frequency
  */
 void account_system_time(struct task_struct *p, int hardirq_offset,
-			 cputime_t cputime)
+			 cputime_t cputime, cputime_t cputime_scaled)
 {
 	struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
 	struct rq *rq = this_rq();
 	cputime64_t tmp;
 
 	if ((p->flags & PF_VCPU) && (irq_count() - hardirq_offset == 0)) {
-		account_guest_time(p, cputime);
+		account_guest_time(p, cputime, cputime_scaled);
 		return;
 	}
 
+	/* Add system time to process. */
 	p->stime = cputime_add(p->stime, cputime);
+	p->stimescaled = cputime_add(p->stimescaled, cputime_scaled);
 	account_group_system_time(p, cputime);
 
 	/* Add system time to cpustat. */
@@ -4167,17 +4169,6 @@
 }
 
 /*
- * Account scaled system cpu time to a process.
- * @p: the process that the cpu time gets accounted to
- * @hardirq_offset: the offset to subtract from hardirq_count()
- * @cputime: the cpu time spent in kernel space since the last update
- */
-void account_system_time_scaled(struct task_struct *p, cputime_t cputime)
-{
-	p->stimescaled = cputime_add(p->stimescaled, cputime);
-}
-
-/*
  * Account for involuntary wait time.
  * @p: the process from which the cpu time has been stolen
  * @steal: the cpu time spent in involuntary wait
diff --git a/kernel/time/tick-sched.c b/kernel/time/tick-sched.c
index 8f3fc25..1f2fce2 100644
--- a/kernel/time/tick-sched.c
+++ b/kernel/time/tick-sched.c
@@ -420,6 +420,7 @@
 	int cpu = smp_processor_id();
 	struct tick_sched *ts = &per_cpu(tick_cpu_sched, cpu);
 	unsigned long ticks;
+	cputime_t cputime;
 	ktime_t now;
 
 	local_irq_disable();
@@ -452,8 +453,8 @@
 	 */
 	if (ticks && ticks < LONG_MAX) {
 		add_preempt_count(HARDIRQ_OFFSET);
-		account_system_time(current, HARDIRQ_OFFSET,
-				    jiffies_to_cputime(ticks));
+		cputime = jiffies_to_cputime(ticks);
+		account_system_time(current, HARDIRQ_OFFSET, cputime, cputime);
 		sub_preempt_count(HARDIRQ_OFFSET);
 	}
 
diff --git a/kernel/timer.c b/kernel/timer.c
index 566257d..b5efb52 100644
--- a/kernel/timer.c
+++ b/kernel/timer.c
@@ -1023,13 +1023,11 @@
 {
 	cputime_t one_jiffy = jiffies_to_cputime(1);
 
-	if (user_tick) {
-		account_user_time(p, one_jiffy);
-		account_user_time_scaled(p, cputime_to_scaled(one_jiffy));
-	} else {
-		account_system_time(p, HARDIRQ_OFFSET, one_jiffy);
-		account_system_time_scaled(p, cputime_to_scaled(one_jiffy));
-	}
+	if (user_tick)
+		account_user_time(p, one_jiffy, cputime_to_scaled(one_jiffy));
+	else
+		account_system_time(p, HARDIRQ_OFFSET, one_jiffy,
+				    cputime_to_scaled(one_jiffy));
 }
 #endif