diff --git a/kernel/sched.c b/kernel/sched.c
index 2effcb71a478..79bca166bed7 100644
--- a/kernel/sched.c
+++ b/kernel/sched.c
@@ -3687,6 +3687,7 @@ void account_system_time(struct task_struct *p, int hardirq_offset,
 	__account_system_time(p, cputime, cputime_scaled, target_cputime64);
 }
 
+#ifndef CONFIG_VIRT_CPU_ACCOUNTING
 #ifdef CONFIG_IRQ_TIME_ACCOUNTING
 /*
  * Account a tick to a process and cpustat
@@ -3753,6 +3754,7 @@ static void irqtime_account_idle_ticks(int ticks) {}
 static void irqtime_account_process_tick(struct task_struct *p, int user_tick,
 						struct rq *rq) {}
 #endif
+#endif /* !CONFIG_VIRT_CPU_ACCOUNTING */
 
 /*
  * Account for involuntary wait time.