kernel: acct.c: fix some kernel-doc nits

Fix kernel-doc notation to use the documented Returns: syntax and place
the function description for acct_process() on the first line where it
should be.

Signed-off-by: Randy Dunlap <rdunlap@infradead.org>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Cc: Alexander Viro <viro@zeniv.linux.org.uk>
Link: https://lkml.kernel.org/r/b4c33e5d-98e8-0c47-77b6-ac1859f94d7f@infradead.org
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>

kernel/acct.c

@@ -263,12 +263,12 @@ static DEFINE_MUTEX(acct_on_mutex);
  * sys_acct - enable/disable process accounting
  * @name: file name for accounting records or NULL to shutdown accounting
  *
- * Returns 0 for success or negative errno values for failure.
- *
  * sys_acct() is the only system call needed to implement process
  * accounting. It takes the name of the file where accounting records
  * should be written. If the filename is NULL, accounting will be
  * shutdown.
+ *
+ * Returns: 0 for success or negative errno values for failure.
  */
 SYSCALL_DEFINE1(acct, const char __user *, name)
 {
@@ -586,9 +586,7 @@ static void slow_acct_process(struct pid_namespace *ns)
 }
 
 /**
- * acct_process
- *
- * handles process accounting for an exiting task
+ * acct_process - handles process accounting for an exiting task
  */
 void acct_process(void)
 {