Earlier quoted context omitted.
I would simply PATCH { "status" : "closed" }, as that's how PATCH works in rails. Regarding the deposits, the difference is that 'deposits' is a collection of deposit resources vs 'deposit' as a verb. I think in this case it makes a lot of sense to do it that way, as you can then GET /account/12345/deposits and see all the deposits ever made.
OK, so the original one used a verb at the end of the URL, whereas it should have used a noun. In practice, this wil often means that the URL is almost identical - here for example, it will be: POST /accounts/12345/deposits instead of: POST /accounts/12345/deposit Perhaps your example would be more obvious if it had different terms, where the noun and verb were more distinct - maybe 'game' and 'play'. Even then, from…
No, you don't. RESTful applications use URLs as opaque identifiers, and communicate all information via resource representations. Communicating information via resource identifiers is decidedly not-RESTful, so any particular URL structure chosen to communicate specific information in the URL is, ipso facto, not RESTful.