Before proceeding to answer the question it is better to revise the definition of accumulation point in plain English.
A number $x$ is said to be an accumulation point of a non-empty set $A\subseteq\mathbb{R}$ if every neighborhood of $x$ contains at least one member of $A$ which is different from $x$.
A neighborhood of $x$ is any open interval which contains $x$.
In this question we have $A = \mathbb{Q}$ and we need to show if $x$ is any real number then $x$ is an accumulation point of $\mathbb{Q}$. This is almost obvious because if $x$ is any specific real number then any neighborhood $B$ of $x$ contains infinitely many rational numbers (and hence at least one of them is different from $x$ itself).
The fundamental property which we are using here is the following:
If $a < b$ are two real numbers then there is a rational $x$ with $a < x < b$ and an irrational number $y$ with $a < y < b$.
This above fact implies that there are infinitely many rational and irrational numbers between $a$ and $b$. In other words any interval $(a, b)$ contains infinitely many rational and irrational numbers. The neighborhood $B$ in my answer above is an interval of this type and hence contains many rational numbers.