It doesn't matter if you use divs or lists (though most tutorials will use lists). Its mostly referencing the right item. Looking briefly at the code, you are not specifying to not show the sub sub menu.
I've added a new class to your first content and what the target does in css - showing only the div right after:
HTML:
<div class="subsub"> <!--added a new class. I have never used :not, but it seems that it does't allow nesting inside :not selectors -->
<p><a href="google.com">Content</a></p>
</div>
CSS:
.accordion :target p + div :not(.subsub) {
height:auto;
}
You have to reiterate what you have done to show the sub menu when clicking on portfolio onto the sub sub menu when clicking on branding.
A quick fiddle: http://jsfiddle.net/jennift/m4ADf/2/