Now, if you WANT to create the customer record first, then yes, it would make more sense to turn things around.
Add the cusid field to the accounts table and then change your constraint to go the other way.
Like this, maybe:
DROP TABLE IF EXISTS `accounts`;
CREATE TABLE `accounts` (
`accid` int(4) NOT NULL AUTO_INCREMENT,
`accno` varchar(10) NOT NULL,
`balance` int(11) NOT NULL,
`type` varchar(100) NOT NULL,
`active` varchar(5) NOT NULL,
`cusid` INT REFERENCES customer(cusid),
PRIMARY KEY (`accid`)
And then you could remove accid from the customer table.
As I said, either way works. Just don't try to go both ways.