Any time that is NOT an excused absence and/or backfilled with sick time is accountable.
So if you call in, leave early, or are late and don't have sick time to fill it (if you are in a state with sick time). Then its accountable. It doesn't matter if you backfill with vacation its still accountable.
When you call in or say you're going homw a leader is going to listen or look for in mytime you to say specific things. If you say that you or a family member are sick the leader will code you sick, and you can use sick time to backfill the time so its no longer accountable. If you backfill with vacation it will still be accountable.
If you do not say you are sick when calling in you'll be coded absent - other. Meaning you can backfill with vacation. But you cannot use sick time and it will be accountable.
If you request vacation time and don't have the time to cover its accountable. And you cannot backfill it with anything but vacation time.