AC Polarity
Going to make an assumption here "ACC ...." would either be a spelling error for AC or Accessory.
In either case it is no doubt your AC circuit.
AC power comes in over 3 wires, hot, neutral, and ground. The hot goes to the power company, the neutral goes to both the power company and the common (shore installations only, boats are different) ground point and the ground wire goes directly to the common ground point (boats and land installations)
Because boats can have generators there is the need to control the connections of hot and neutral. If you reverse them bad things can start to happen. You may or may not have bad things happen but you are certainly setting yourself and other up to get some nasty shocking if you don't get the polarity (hot to hot and neutral to neutral) right.
So my guess is that your switch either flip flops the hot and neutral or it is a test light switch for the reversed polarity lamp.
Is the switch a push button or momentary contact one and is there a lamp nearby?