What kind of belts need to be inspected or replaced at 60K?

I have a Honda Accord, what belts need to be looked at?

Added (1). I was quoted these rates from the dealer

Change the timing belt between 70k-100k. The sooner is the better.
It is one of the major maintenances so, it will cost you a lot.
When people change the timing belt, they usually change the water pump and the belt tensioner also. It saves them labour cost.

The serpentine belt, I don't know how many you have. Up to three belts.
You never know when a belt break so, you change them based on their conditions (Crack, slipping, and tearing, …). You can expect to change them at 60K.
If you don't want to change them all, change the one that is pulling the power steering. It is for your safety.
Again, they are not going to break on you anytime soon, but you never know when they break.

What they are quoting you is preventive maintenance which there's nothing wrong with except that at 60,000 miles it is really not needed. A 2007 Honda Accord 4 cylinder does not have a timing belt it uses a chain that should last the life of the engine. At 60,000 miles you do not need to change anything. Look in your owners manual and follow it to the letter and this car will last you for many years to come. The dealer is trying to get you to spend lots of money for service that is not yet needed. You might want to have your brake pads inspected but all that other stuff can wait until you hit 100,000 miles except for an oil/filter change which you should have performed on a regular basis of around 5,000 miles.