Closes the current accounting file, and starts up a new version
    of it.

    The name of the new file depends on whether the logical name
    ACCOUNTNG is defined in your system logical name table.

    If this logical name is not defined, the SET ACCOUNTING command
    opens the file SYS$MANAGER:ACCOUNTNG.DAT.

    If this logical name is defined, the command opens the file
    that this logical name points to. If you omit the directory,
    SYS$MANAGER is the default, and if you omit the file type, .DAT
    is the default.

    The /NEW_FILE qualifier writes a record to the end of the old
    file that contains a forward pointer to the new file, and a
    record to the beginning of the new file that contains a backward
    pointer to the old file. These records contain the names of the
    new and old files respectively.