diff --git a/include/linux/sched.h b/include/linux/sched.h
index fefce22e4c16d3df3c730633f48e05d824bc65c4..228e0a8ce2487af241231439d919a7d1cb0b0e80 100644
--- a/include/linux/sched.h
+++ b/include/linux/sched.h
@@ -1342,6 +1342,7 @@ static inline void put_task_struct(struct task_struct *t)
 #define PF_STARTING	0x00000002	/* being created */
 #define PF_EXITING	0x00000004	/* getting shut down */
 #define PF_EXITPIDONE	0x00000008	/* pi exit done on shut down */
+#define PF_VCPU		0x00000010	/* I'm a virtual CPU */
 #define PF_FORKNOEXEC	0x00000040	/* forked but didn't exec */
 #define PF_SUPERPRIV	0x00000100	/* used super-user privileges */
 #define PF_DUMPCORE	0x00000200	/* dumped core */
diff --git a/kernel/sched.c b/kernel/sched.c
index 9887ca005c50339b84417b60934d09763d838f33..5a91fe0b5de60bdff35e37fbe7ec570370488b75 100644
--- a/kernel/sched.c
+++ b/kernel/sched.c
@@ -3302,6 +3302,25 @@ void account_user_time(struct task_struct *p, cputime_t cputime)
 		cpustat->user = cputime64_add(cpustat->user, tmp);
 }
 
+/*
+ * 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
+ */
+void account_guest_time(struct task_struct *p, cputime_t cputime)
+{
+	cputime64_t tmp;
+	struct cpu_usage_stat *cpustat = &kstat_this_cpu.cpustat;
+
+	tmp = cputime_to_cputime64(cputime);
+
+	p->utime = cputime_add(p->utime, cputime);
+	p->gtime = cputime_add(p->gtime, cputime);
+
+	cpustat->user = cputime64_add(cpustat->user, tmp);
+	cpustat->guest = cputime64_add(cpustat->guest, tmp);
+}
+
 /*
  * Account system cpu time to a process.
  * @p: the process that the cpu time gets accounted to
@@ -3315,6 +3334,12 @@ void account_system_time(struct task_struct *p, int hardirq_offset,
 	struct rq *rq = this_rq();
 	cputime64_t tmp;
 
+	if (p->flags & PF_VCPU) {
+		account_guest_time(p, cputime);
+		p->flags &= ~PF_VCPU;
+		return;
+	}
+
 	p->stime = cputime_add(p->stime, cputime);
 
 	/* Add system time to cpustat. */