Extern declarations in sysctl.c should be moved to their own header file,
and then include them in relavant .c files.

Move acct_parm extern declaration to linux/acct.h
Signed-off-by: NDave Young <hidave.darkstar@gmail.com>
Signed-off-by: NAndrew Morton <akpm@linux-foundation.org>
Signed-off-by: NLinus Torvalds <torvalds@linux-foundation.org>