IMO this is a little too much acc, even if u are with tank, never seen such acc before:

http://battlelog.battlefield.com/bf4/de/battlereport/show/1/1106626400458524288/1558747890/

290% with tank?  Hard to believe.

Splash damage increases accuracy as does shooting at a vehicle with multiple players in it

Sorry, never heard of. Never seen such acc before, even with multiple ppl in a vehicle.

Just cause you never heard of it doesn't mean it isn't possible. Maybe get good?

LOL.  Only LOL.

in almost 6000 hrs BF4 with really good tankdrivers I never saw such acc. But ok then.

"get good" nice answer. Get better.

Splash damage can hit multiple people in one shot which increases accuracy beyond 100%
Each shot hit on a vehicle with more than one person in it increases accuracy to over 100% (dice logic i guess)
The incendiary gunner weapon will increase accuracy by more than 100%

Accuracy is simply server hits confirmed/shots hit and there are a few ways that can happen. Also only 76 of the 88 kills can be accounted for by guns or vehicles. The additional kills could all be a result from rockets, grenades, landmines, or shotguns which can all hit multiple players in a single shot. Its odd that in 6000 hours you never stopped to really consider all the possibilities. You just see an uncommon accuracy number and cry hacks.

Id also like to point out that you don't need a kill to increase accuracy. You only have to have a single server hit confirm damage on more than one player 

it's always because of the canister shell, they calculate the accuracy like the shotguns every pellets counts as 100% accuracy, hit all pellets ten times and you'll have 1000% accuracy, just like the shotguns, that's why shotguns players have sometimes more than 100% accuracy with their weapons. 

Good luck finding an imaginary hack,

i'll let the admins decide...

Shotgun players have over 100% accuracy with shotguns not because of the individual pellets, but because they can hit multiple people with 1 shot.  If you fire 5 shots, all hit, but 1 of them hits 2 people in a stairwell at the same time, you will have 120% accuracy. This doesn't mean you killed everyone, just that you hit them.  You can hit a guy for 5 dmg at range with a shotgun, and thats 1 shot, 1 hit, 100%.  It works with tanks too, shoot into a building, kill 2, injure 2 more, if thats the only shot you took with the tank that round it's 400% accuracy.

While you are wrong, it is possible, this does open up the discussion on a good topic. Understanding the intricacies of statistics takes some time to get to understand how everything is calculated, what's possible and what is not, etc. The basics of "how to calculate K/D" doesn't cut it anymore, and we often have to look at everything. Accuracy doesn't /necessarily/ mean that they have hacks, could be shotguns, tanks, or something else as stated above. 

I have an old battlereport on my main account where i had like 8 kills in a tank on shanghai but 2092% accuracy using canister.  Canister shoots 16 pellets if I remember correctly.  Hit a few MRAP's with multiple people

Ah ok thank you for answers.