Hello Andre-Glass,
Accelerator control is available by using the accelerometer.x, accelerometer.y and accelerometer.z variables.
You can see an example in the Ball Adventure Game:
www.gamemaker3d.com/editor/index.php?pid=01660
After you export the game to android you will be able to control the ball using the accelerator.
Touch controls are available by using the "If Mouse" command.
Regards,
Cyberix3D team