The second round in Accenture for an SAP ABAP Application Developer typically involves a technical interview. This round assesses your technical skills, problem-solving abilities, and understanding of SAP ABAP. Here are the types of questions you might encounter:

1. **Technical Questions**: These questions will focus on your knowledge of SAP ABAP, including:

- Basics of SAP ABAP programming.

- Understanding of Data Dictionary, Internal Tables, and Modularization techniques.

- Reports (Classical, Interactive), Module Pool Programming.

- BAPI, BADI, User Exits, and Enhancement Spots.

- Knowledge of SAP Script, Smart Forms, and ALV Reporting.

- Performance tuning and debugging techniques.

2. **Practical Scenarios**: You may be given real-world problems to solve using SAP ABAP. For instance:

- How to create and manage custom tables.

- Developing a complex report or data extraction routine.

- Implementing enhancements and modifications.

3. **Problem-Solving and Coding**: You might be asked to write code snippets or explain code logic:

- Writing a simple program to demonstrate loops, conditions, and data handling.

- Optimizing existing code for better performance.

4. **Behavioral Questions**: Some HR-related questions might also be included to understand your teamwork, communication skills, and adaptability.

Preparation involves revising core ABAP concepts, practicing coding, and understanding how to apply your knowledge in practical scenarios. Reviewing sample interview questions and taking mock interviews can also be beneficial.