ul.accordion {
  width: 100%;
}

ul.accordion a,ul.accordion span {
  display:block;
  background-position:97% center;
  background-repeat:no-repeat;
  padding: 8px 20px;
  color: #555;
  border-bottom: 1px solid #555;
}

ul.accordion ul {
  display:none;
}
ul.accordion > li {
}
ul.accordion > li > p {
  cursor:pointer;
}
ul.accordion > li > p span {
  background-image:url(../item/open.png);
}
ul.accordion > li > p span.open {
  background-image:url(../item/close.png);
}
ul.accordion > li > ul > li {
  background:#eee;
  padding: 8px 20px;
  border-bottom: 1px solid #555;
}
ul.accordion > li > ul > li > p {
  background:#999;
}
ul.accordion > li > ul > li > ul > li {
  background:#FFF; border-bottom:1px dotted #888;
}
ul.accordion > li > ul > li > ul > li:last-child {
  border:none;
}