also.js

            if (!defaults.toggle && active.length < 1) {
                accordion
                    .find("> li")
                        .first()
                            .addClass(defaults.activeClassLi)
                                .find(" > " + defaults.panel)
                                    .addClass(defaults.activeClassPanel)
                                    .show();
            }

first.js

handles     = accordion.find(
                  ">li>"
                  + defaults.handle
              )
                  .wrapInner('<a class="accordion-opener" href="#open-panel" />');