Simple Multi level JQuery Accordion Code http://sower.com.au/demo/accordion.html

jquery.multiLevelAccordion.js

// Copyright (c) 2011 Peter Chapman - www.topverses.com
// Freely distributable for commercial or non-commercial use
$(document).ready(function() {
	$('#menu ul').hide();
	$('#menu li a').click(
		function() {
			var openMe = $(this).next();
			var mySiblings = $(this).parent().siblings().find('ul');
			if (openMe.is(':visible')) {
				openMe.slideUp('normal');  
			} else {
				mySiblings.slideUp('normal');  
				openMe.slideDown('normal');
			}
	      }
	);
});