To clarify the acetoclastic methanogens, they first activate the acetate and convert it to acetyl-CoA. The acetyl-coA is then split by CODH/acetyl-CoA synthase complex, which transfers the methyl group to form the eventual CH4. The carbonyl group is then oxidized to CO2, which is used as the electron acceptor.
This is a very simplified version, i think this publication is more helpful: Article Methanogens: biochemical background and biotechnological applications