<ul class="cd-accordion-menu animated">

        <?php $catquery =  mysql_query("SELECT * FROM `test_category` WHERE `level` = 1  ORDER BY `listorder` ASC"); ?>
                <?php while($catmenu = mysql_fetch_array($catquery)): ?>
                <li class="has-children">
                <input type="checkbox" name ="group-<?php echo $i; ?>" id="group-<?php echo $i; ?>">
                <label for="group-<?php echo $i; $i++; ?>"><?php echo $catmenu['name']; ?></label>

                    <ul>
                        <?php
                $idcategoo = $catmenu['id'];
                $catqueryt =  mysql_query("SELECT * FROM `test_category` WHERE `level` = 2 AND `parent_id` = '$idcategoo'  ORDER BY `listorder` ASC"); ?>
                <?php while($catmenut = mysql_fetch_array($catqueryt)): ?>

                      <li class="has-children">
                            <input type="checkbox" name ="sub-group-<?php echo $j; ?>" id="sub-group-<?php echo $j; ?>">
                            <label for="sub-group-<?php echo $j; $j++; ?>"><?php echo $catmenut['name']; ?></label>
                             <?php
                        $idcategot = $catmenut['id'];
                        $catquerytt =  mysql_query("SELECT * FROM `test_category` WHERE `level` = 3 AND `parent_id` = '$idcategot'  ORDER BY `listorder` ASC");
                        $querythirdmen = mysql_fetch_array($catquerytt);
                        ?>
                            <?php if(!empty($querythirdmen['name'])): ?>
                            <ul>
                            <?php while($catmenutt = mysql_fetch_array($catquerytt)): ?>
                                <li><a href="?cn=<?php echo urlencode($catmenutt['name']).'&id='.$catmenutt['id']; ?>"><?php echo $catmenutt['name']; ?></a></li>
                            <?php endwhile; ?>
                            </ul>
                            <?php endif; ?>

                      </li>

                <?php endwhile; ?>

                    </ul>
                </li>
                <?php endwhile; ?>

        </ul>