This paper presents the definition and implementation of a quantum computer architecture to enable creating a new computational device - a quantum computer as an accelerator. A key question addressed is what such a quantum computer is and how it relates to the classical processor that controls the entire execution process. In this paper, we present explicitly the idea of a quantum accelerator which contains the full stack of the layers of an accelerator. Such a stack starts at the highest level describing the target application of the accelerator. The next layer abstracts the quantum logic outlining the algorithm that is to be executed on the quantum accelerator. In our case, the logic is expressed in the universal quantum-classical hybrid computation language developed in the group, called OpenQL, which visualised the quantum processor as a computational accelerator. The OpenQL compiler translates the program to a common assembly language, called cQASM, which can be executed on a quantum simulator. The cQASM represents the instruction set that can be executed by the micro-architecture implemented in the quantum accelerator. We propose that the industrial and societal application developers use perfect qubits that have no decoherence or error-rates. The perfect qubits offers facilities to the quantum application developer and they are not blocked by issues such as decoherence.