Simply put, accessibility is about designing and coding so that more people can use your web site effectively in more situations. This means people with disabilities as well as people accessing your site from internet-enabled non-PC devices.
There is a fair amount of debate over accessibility, and disagreement about the feasibility and scope of the expectations set forth. Regulations imposed by governmental agencies and legislation, as well as recommendations from the World Wide Web Consortium, can sometimes be vague or confusing. But this much is clear: you should put forth an effort to make your site more accessible.
It will take some work on your part, so why should you? Aside from being the "right thing to do," there are a few key reasons:
Things to keep in mind
Strategies & techniques to use