sched: Refactor account_system_time separating id-update

Refactor account_system_time, to separate out the logic of
identifying the update needed and code that does actual update.

This is used by following patch for IRQ_TIME_ACCOUNTING,
which has different identification logic and same update logic.

Tested-by: Shaun Ruffell <sruffell@digium.com>
Signed-off-by: Venkatesh Pallipadi <venki@google.com>
Signed-off-by: Peter Zijlstra <a.p.zijlstra@chello.nl>
LKML-Reference: <1292980144-28796-4-git-send-email-venki@google.com>
Signed-off-by: Ingo Molnar <mingo@elte.hu>