This my solution:
Working in real project.
$(function () {
$("#accordion").accordion({collapsible:true, active:false});
$('.open').click(function () {
$('.ui-accordion-header').removeClass('ui-corner-all').addClass('ui-accordion-header-active ui-state-active ui-corner-top').attr({'aria-selected':'true','tabindex':'0'});
$('.ui-accordion-header .ui-icon').removeClass('ui-icon-triangle-1-e').addClass('ui-icon-triangle-1-s');
$('.ui-accordion-content').addClass('ui-accordion-content-active').attr({'aria-expanded':'true','aria-hidden':'false'}).show();
$(this).hide();
$('.close').show();
});
$('.close').click(function () {
$('.ui-accordion-header').removeClass('ui-accordion-header-active ui-state-active ui-corner-top').addClass('ui-corner-all').attr({'aria-selected':'false','tabindex':'-1'});
$('.ui-accordion-header .ui-icon').removeClass('ui-icon-triangle-1-s').addClass('ui-icon-triangle-1-e');
$('.ui-accordion-content').removeClass('ui-accordion-content-active').attr({'aria-expanded':'false','aria-hidden':'true'}).hide();
$(this).hide();
$('.open').show();
});
$('.ui-accordion-header').click(function () {
$('.open').show();
$('.close').show();
});
});