The special form and works left to right. You can prove this is the case with the following usages:

> (and (= 1 0) (/ 1 0))

and

> (and (/ 1 0) (= 1 0))

Since and will return as soon as it comes across a false value, the first example returns #f without ever trying to process the (/ 1 0). In the second example, the first expression tested is (/ 1 0) which results in an error. The and never tries the (= 1 0) because the error happens before it gets there.

Prove that the higher order procedure accumulate evaluates elements in a sentence right to left by providing an appropriate example.