.hack//G.U. Vol.4 - Reconnection -> Accessory List 
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Accessories are the most common equipment type you'll come across. They're often found inside normal Treasure Boxes and earned for clearing areas with A/S ranks. You're sure to come across most of the ordinary ones simply by playing through the game.

Key:

Lv. = Weapon Level
P-DEF = Physical Defense
M-DEF = Magical Defense
P-ATK: Physical Attack
M-ATK: Magical Attack
BS = Beast Statue
TB = Treasure Box
T = Trade

Simple Gloves - Lv.20

P-DEF: 0		M-DEF: 0
Fire: 3		Water: 0
Wind: 3		Earth: 0
Light: 0		Dark: 0
Slot: 1		Rarity: *2

Found: DX Armor Shop (Delta)

Simple Earrings - Lv.20

P-DEF: 0		M-DEF: 0
Fire: 0		Water: 3
Wind: 0		Earth: 3
Light: 0		Dark: 0
Slot: 2		Rarity: *2

Found: DX Armor Shop (Delta)

Simple Fire Bell - Lv.30

P-DEF: 0		M-DEF: 0
Fire: 15		Water: -7
Wind: 0		Earth: 0
Light: 0		Dark: 0
Slot: 1		Rarity: *3

Found: DX Armor Shop (Delta)

Simple Water Bell - Lv.30

P-DEF: 0		M-DEF: 0
Fire: -7		Water: 15
Wind: 0		Earth: 0
Light: 0		Dark: 0
Slot: 1		Rarity: *3

Found: DX Armor Shop (Delta)

Simple Wind Bell - Lv.30

P-DEF: 0		M-DEF: 0
Fire: 0		Water: 0
Wind: 15		Earth: -7
Light: 0		Dark: 0
Slot: 1		Rarity: *3

Found: DX Armor Shop (Delta)

Simple Super Hood - Lv.115

P-DEF: 0		M-DEF: 0
Fire: 30		Water: 0
Wind: 0		Earth: 30
Light: 0		Dark: 0
Slot: 3		Rarity: *3

Found: Equipment Shop [Tartarga]

Simple Auto Clock - Lv.115

P-DEF: 0		M-DEF: 0
Fire: 0		Water: 30
Wind: 0		Earth: 0
Light: 30		Dark: 0
Slot: 3		Rarity: *3

Found: Equipment Shop [Tartarga]

Simple Star Play - Lv.115

P-DEF: 0		M-DEF: 0
Fire: 0		Water: 0
Wind: 30		Earth: 0
Light: 0		Dark: 30
Slot: 3		Rarity: *3

Found: Equipment Shop [Tartarga]

Simple Fire Ball - Lv.135

P-DEF: 0		M-DEF: 0
Fire: 70		Water: -25
Wind: 0		Earth: 0
Light: 0		Dark: 0
Slot: 3		Rarity: *3

Found: Vak Abado, [Delta] Unknown Evening's Drama of Deliverance (TB)

Simple Water Ball - Lv.135

P-DEF: 0		M-DEF: 0
Fire: -25		Water: 70
Wind: 0		Earth: 0
Light: 0		Dark: 0
Slot: 3		Rarity: *3

Found: Rue Abado, [Delta] Disputing Superior New World (TB)

Simple Wind Ball - Lv.135

P-DEF: 0		M-DEF: 0
Fire: 0		Water: 0
Wind: 70		Earth: -25
Light: 0		Dark: 0
Slot: 3		Rarity: *3

Found: Zan Abado, [Delta] Unknown Evening's Drama of Deliverance (TB)

Simple Earth Ball - Lv.135

P-DEF: 0		M-DEF: 0
Fire: 0		Water: 0
Wind: -25		Earth: 70
Light: 0		Dark: 0
Slot: 3		Rarity: *3

Found: Gan Abado

Simple Light Ball - Lv.135

P-DEF: 0		M-DEF: 0
Fire: 0		Water: 0
Wind: 0		Earth: 0
Light: 70		Dark: -25
Slot: 3		Rarity: *3

Found: Lei Abado

Simple Man Gloves - Lv.140

P-DEF: 0		M-DEF: 0
Fire: 40		Water: 0
Wind: 0		Earth: 40
Light: 0		Dark: 0
Slot: 3		Rarity: *4

Found: [Delta] Disputing Superior New World (TB)

Simple Jump Clogs - Lv.140

P-DEF: 0		M-DEF: 0
Fire: 0		Water: 40
Wind: 0		Earth: 0
Light: 40		Dark: 0
Slot: 3		Rarity: *4

Found: [Delta] Disputing Superior New World (TB)

Simple Fate Book - Lv.140

P-DEF: 0		M-DEF: 0
Fire: 0		Water: 0
Wind: 40		Earth: 0
Light: 0		Dark: 40
Slot: 3		Rarity: *4

Found: [Delta] Spectating Friend's Philanthropist (TB)

Simple Slant Hood - Lv.120

P-DEF: 0		M-DEF: 0
Fire: 30		Water: 30
Wind: 30		Earth: 30
Light: 30		Dark: 30
Slot: 3		Rarity: *3

Found: Dryramas

Simple Super Belt - Lv.145

P-DEF: 0		M-DEF: 0
Fire: 40		Water: 40
Wind: 40		Earth: 40
Light: 40		Dark: 40
Slot: 3		Rarity: *4

Found: Endrance (T), [Delta] Spectating Friend's Philanthropist (BS)

Notes:
- This list covers the Accessories you can find in Vol.4's Areas, Shops, and through Trading.

- Every item in the series, barring Key Items, can be imported into Vol.4, but many of them cannot be found in the game otherwise. So I'm not listing any that may have been carried over through your inventory/storage from a previous game.

- This also doesn't count items granted to you through Cheat Mode.
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