Pretty simple:
<script type="text/javascript">
(function($) {
$(function() {
$("#accordion > div").accordion({ header: "h3", collapsible: true });
})
})(jQuery);
</script>
<div id="accordion">
<div>
<h3><a href="#">First</a></h3>
<div>Lorem ipsum dolor sit amet. Lorem ipsum dolor sit amet. Lorem ipsum dolor sit amet.</div>
</div>
<div>
<h3><a href="#">Second</a></h3>
<div>Phasellus mattis tincidunt nibh.</div>
</div>
<div>
<h3><a href="#">Third</a></h3>
<div>Nam dui erat, auctor a, dignissim quis.</div>
</div>
</div>