Accepted only means the IRS verified some basic info on it so they know it's really from you. After it is Accepted the IRS processes it then approves it before they send the refund.
It is the bank that rejects the deposit and sends it back to the IRS. Then the IRS will mail you a check. If you put the wrong bank account number the bank won't know it's for you. They can only put it in the bank account number you entered.
