The second.
'Accept' is neither a 'first' nor a 'second' syllable word. It is a two syllable word.
It is accented on the second syllable.
The second.
Second: you pronounce it "ac - cept"
Accept is stressed on the second syllable.
The word balance is a unstressed first syllable.
Second syllable.
second
second syllable
second accented syllable
The first syllable is accented.
first