You can download a copy of the owner's manual for a 2005 Honda Accord here: http://owners.honda.com/vehicles/information/2005/Accord-Sedan/manuals
The back of the rear seat folds down, giving you direct access to the trunk. The seat-back can be released from inside the vehicle or inside the trunk.
When storing cargo, you can move the rear center shoulder belt out of the way by removing the belt from the guide.
To fold down the seat-back from inside the vehicle, insert the master key in the lock on the rear shelf.
Turn the key clockwise, pull down the top of the seat-back, then release the key.