diff --git a/include/linux/vtime.h b/include/linux/vtime.h
index 0681fe25abeb..18b405e3cd93 100644
--- a/include/linux/vtime.h
+++ b/include/linux/vtime.h
@@ -67,19 +67,12 @@ static inline void vtime_account_system(struct task_struct *tsk) { }
 
 #ifdef CONFIG_VIRT_CPU_ACCOUNTING_GEN
 extern void arch_vtime_task_switch(struct task_struct *tsk);
-extern void vtime_account_user(struct task_struct *tsk);
 extern void vtime_user_enter(struct task_struct *tsk);
-
-static inline void vtime_user_exit(struct task_struct *tsk)
-{
-	vtime_account_user(tsk);
-}
-
+extern void vtime_user_exit(struct task_struct *tsk);
 extern void vtime_guest_enter(struct task_struct *tsk);
 extern void vtime_guest_exit(struct task_struct *tsk);
 extern void vtime_init_idle(struct task_struct *tsk, int cpu);
 #else /* !CONFIG_VIRT_CPU_ACCOUNTING_GEN  */
-static inline void vtime_account_user(struct task_struct *tsk) { }
 static inline void vtime_user_enter(struct task_struct *tsk) { }
 static inline void vtime_user_exit(struct task_struct *tsk) { }
 static inline void vtime_guest_enter(struct task_struct *tsk) { }
diff --git a/kernel/sched/cputime.c b/kernel/sched/cputime.c
index 84a419bdf5aa..5adc896d0f64 100644
--- a/kernel/sched/cputime.c
+++ b/kernel/sched/cputime.c
@@ -724,15 +724,6 @@ void vtime_account_system(struct task_struct *tsk)
 	write_seqcount_end(&tsk->vtime_seqcount);
 }
 
-void vtime_account_user(struct task_struct *tsk)
-{
-	write_seqcount_begin(&tsk->vtime_seqcount);
-	tsk->vtime_snap_whence = VTIME_SYS;
-	if (vtime_delta(tsk))
-		account_user_time(tsk, get_vtime_delta(tsk));
-	write_seqcount_end(&tsk->vtime_seqcount);
-}
-
 void vtime_user_enter(struct task_struct *tsk)
 {
 	write_seqcount_begin(&tsk->vtime_seqcount);
@@ -742,6 +733,15 @@ void vtime_user_enter(struct task_struct *tsk)
 	write_seqcount_end(&tsk->vtime_seqcount);
 }
 
+void vtime_user_exit(struct task_struct *tsk)
+{
+	write_seqcount_begin(&tsk->vtime_seqcount);
+	tsk->vtime_snap_whence = VTIME_SYS;
+	if (vtime_delta(tsk))
+		account_user_time(tsk, get_vtime_delta(tsk));
+	write_seqcount_end(&tsk->vtime_seqcount);
+}
+
 void vtime_guest_enter(struct task_struct *tsk)
 {
 	/*