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In addition to logins and logouts, Unix can log every single command run by every single user. This special kind of logging is often called process accounting; normally, process accounting is used only in situations where users are billed for the amount of CPU time that they consume. The acct or pacct files can be used after a break-in to help determine which commands a user executed (provided that the log file is not deleted). This file can also be used for other purposes, such as seeing if anyone is using some old software you wish to delete, or who is playing games on the fileserver.
The lastcomm or acctcom programs display the contents of this file in a human-readable format: