Let the displacement of a particle executing simple harmonic motion at any instant t is, x=Acosωt
Velocity, v=dtdx=dtd(Acosωt)=−Aωsinωt
Acceleration, a=dtdv=−Aω2cosωt =Aω2cos(ωt+π)
Phase of displacement, ϕ1=ωt
Phase of acceleration, ϕ2=ωt+π ∴ Phase difference =ϕ2−ϕ1 =(ωt+π)−ωt=π