JSFiddle - React, Tailwind, and code Playground

HTML

<ul id="accordion">
    <li><div>Sports</div>
        <ul>
            <li><a href="#">Golf</a></li>
            <li><a href="#">Cricket</a></li>
            <li><a href="#">Football</a></li>
        </ul>
    </li>
    <li><div>Technology</div>
        <ul>
            <li><a href="#">iPhone</a></li>
            <li><a href="#">Facebook</a></li>
            <li><a href="#">Twitter</a></li>
        </ul>
    </li>
    <li><div>Latest</div>
        <ul>
            <li><a href="#">Obama</a></li>
            <li><a href="#">Iran Election</a></li>
            <li><a href="#">Health Care</a></li>
        </ul>
    </li>
</ul>

CSS

#accordion {
    list-style: none;
    padding: 0 0 0 0;
    width: 170px;
}
#accordion div {
    display: block;
    background-color: #FF9927;
    font-weight: bold;
    margin: 1px;
    cursor: pointer;
    padding: 5 5 5 7px;
    list-style: round;
    -moz-border-radius: 20px;
    -webkit-border-radius: 20px;
    border-radius: 20px;
}
#accordion ul {
    list-style: none;
    padding: 0 0 0 0;
}
#accordion ul{
    display: none;
}
#accordion ul li {
    font-weight: normal;
    cursor: auto;
    background-color: #fff;
    padding: 0 0 0 7px;
}
#accordion a {
    text-decoration: none;
}
#accordion a:hover {
    text-decoration: underline;
}

JavaScript

$("#accordion > li > div").click(function(){
 
    if(false == $(this).next().is(':visible')) {
        $('#accordion ul').slideUp(300);
    }
    $(this).next().slideToggle(300);
});
 
$('#accordion ul:eq(0)').show();