sched: add hierarchical accounting to cpu accounting controller

Impact: improve CPU time accounting of tasks under the cpu accounting controller

Add hierarchical accounting to cpu accounting controller and include
cpuacct documentation.

Currently, while charging the task's cputime to its accounting group,
the accounting group hierarchy isn't updated. This patch charges the cputime
of a task to its accounting group and all its parent accounting groups.

Reported-by: Srivatsa Vaddagiri <vatsa@linux.vnet.ibm.com>
Signed-off-by: Bharata B Rao <bharata@linux.vnet.ibm.com>
Reviewed-by: Paul Menage <menage@google.com>
Acked-by: Balbir Singh <balbir@linux.vnet.ibm.com>
Acked-by: Peter Zijlstra <a.p.zijlstra@chello.nl>
Signed-off-by: Ingo Molnar <mingo@elte.hu>