diff --git a/arch/ia64/include/asm/cputime.h b/arch/ia64/include/asm/cputime.h
index 7fa8a859466017410a58e2f483721623cf1d6694..6073b187528a26a8ac16826aa98cd7986c5724ed 100644
--- a/arch/ia64/include/asm/cputime.h
+++ b/arch/ia64/include/asm/cputime.h
@@ -56,10 +56,10 @@ typedef u64 cputime64_t;
 #define jiffies64_to_cputime64(__jif)	((__jif) * (NSEC_PER_SEC / HZ))
 
 /*
- * Convert cputime <-> milliseconds
+ * Convert cputime <-> microseconds
  */
-#define cputime_to_msecs(__ct)		((__ct) / NSEC_PER_MSEC)
-#define msecs_to_cputime(__msecs)	((__msecs) * NSEC_PER_MSEC)
+#define cputime_to_usecs(__ct)		((__ct) / NSEC_PER_USEC)
+#define usecs_to_cputime(__usecs)	((__usecs) * NSEC_PER_USEC)
 
 /*
  * Convert cputime <-> seconds
diff --git a/arch/powerpc/include/asm/cputime.h b/arch/powerpc/include/asm/cputime.h
index 8bdc6a9e57733109eb75ec47d664cd37be22e94f..1cf20bdfbecaada5bb2b88d439d776c32af2558c 100644
--- a/arch/powerpc/include/asm/cputime.h
+++ b/arch/powerpc/include/asm/cputime.h
@@ -124,23 +124,23 @@ static inline u64 cputime64_to_jiffies64(const cputime_t ct)
 }
 
 /*
- * Convert cputime <-> milliseconds
+ * Convert cputime <-> microseconds
  */
 extern u64 __cputime_msec_factor;
 
-static inline unsigned long cputime_to_msecs(const cputime_t ct)
+static inline unsigned long cputime_to_usecs(const cputime_t ct)
 {
-	return mulhdu(ct, __cputime_msec_factor);
+	return mulhdu(ct, __cputime_msec_factor) * USEC_PER_MSEC;
 }
 
-static inline cputime_t msecs_to_cputime(const unsigned long ms)
+static inline cputime_t usecs_to_cputime(const unsigned long us)
 {
 	cputime_t ct;
 	unsigned long sec;
 
 	/* have to be a little careful about overflow */
-	ct = ms % 1000;
-	sec = ms / 1000;
+	ct = us % 1000000;
+	sec = us / 1000000;
 	if (ct) {
 		ct *= tb_ticks_per_sec;
 		do_div(ct, 1000);
diff --git a/arch/s390/include/asm/cputime.h b/arch/s390/include/asm/cputime.h
index 8b1a52a137c5b2558bd9223cf87ac16708aae7c7..40e2ab0fa3f0bbb4416e10d3c5314a7f1e03dd16 100644
--- a/arch/s390/include/asm/cputime.h
+++ b/arch/s390/include/asm/cputime.h
@@ -73,18 +73,18 @@ cputime64_to_jiffies64(cputime64_t cputime)
 }
 
 /*
- * Convert cputime to milliseconds and back.
+ * Convert cputime to microseconds and back.
  */
 static inline unsigned int
-cputime_to_msecs(const cputime_t cputime)
+cputime_to_usecs(const cputime_t cputime)
 {
-	return cputime_div(cputime, 4096000);
+	return cputime_div(cputime, 4096);
 }
 
 static inline cputime_t
-msecs_to_cputime(const unsigned int m)
+usecs_to_cputime(const unsigned int m)
 {
-	return (cputime_t) m * 4096000;
+	return (cputime_t) m * 4096;
 }
 
 /*
diff --git a/include/asm-generic/cputime.h b/include/asm-generic/cputime.h
index ca0f239f0e13cec272e373dabec7d4c4b6bc941c..2bcc5c7c22a6329752c666f409a1a2abefbbc430 100644
--- a/include/asm-generic/cputime.h
+++ b/include/asm-generic/cputime.h
@@ -33,10 +33,10 @@ typedef u64 cputime64_t;
 
 
 /*
- * Convert cputime to milliseconds and back.
+ * Convert cputime to microseconds and back.
  */
-#define cputime_to_msecs(__ct)		jiffies_to_msecs(__ct)
-#define msecs_to_cputime(__msecs)	msecs_to_jiffies(__msecs)
+#define cputime_to_usecs(__ct)		jiffies_to_usecs(__ct);
+#define usecs_to_cputime(__msecs)	usecs_to_jiffies(__msecs);
 
 /*
  * Convert cputime to seconds and back.
diff --git a/kernel/tsacct.c b/kernel/tsacct.c
index 0a67e041edf82ee3f614959c2643713063e5739b..24dc60d9fa1f2c09de3dcb12ac33e51a7fd22562 100644
--- a/kernel/tsacct.c
+++ b/kernel/tsacct.c
@@ -63,12 +63,10 @@ void bacct_add_tsk(struct taskstats *stats, struct task_struct *tsk)
 	stats->ac_ppid	 = pid_alive(tsk) ?
 				rcu_dereference(tsk->real_parent)->tgid : 0;
 	rcu_read_unlock();
-	stats->ac_utime	 = cputime_to_msecs(tsk->utime) * USEC_PER_MSEC;
-	stats->ac_stime	 = cputime_to_msecs(tsk->stime) * USEC_PER_MSEC;
-	stats->ac_utimescaled =
-		cputime_to_msecs(tsk->utimescaled) * USEC_PER_MSEC;
-	stats->ac_stimescaled =
-		cputime_to_msecs(tsk->stimescaled) * USEC_PER_MSEC;
+	stats->ac_utime = cputime_to_usecs(tsk->utime);
+	stats->ac_stime = cputime_to_usecs(tsk->stime);
+	stats->ac_utimescaled = cputime_to_usecs(tsk->utimescaled);
+	stats->ac_stimescaled = cputime_to_usecs(tsk->stimescaled);
 	stats->ac_minflt = tsk->min_flt;
 	stats->ac_majflt = tsk->maj_flt;