docs: accounting: convert to ReST

Rename the accounting documentation files to ReST, add an
index for them and adjust in order to produce a nice html
output via the Sphinx build system.

At its new index.rst, let's add a :orphan: while this is not linked to
the main index.rst file, in order to avoid build warnings.

Signed-off-by: Mauro Carvalho Chehab <mchehab+samsung@kernel.org>
diff --git a/init/Kconfig b/init/Kconfig
index 9697c6b..9eb92ee 100644
--- a/init/Kconfig
+++ b/init/Kconfig
@@ -550,7 +550,7 @@
 	  have cpu.pressure, memory.pressure, and io.pressure files,
 	  which aggregate pressure stalls for the grouped tasks only.
 
-	  For more details see Documentation/accounting/psi.txt.
+	  For more details see Documentation/accounting/psi.rst.
 
 	  Say N if unsure.