You see a hole in our ceiling where some recessed fluorescent lighting was. One cable is from the switch. The two cables connected must stay that way. One is the hot feed, and the other goes to a wall outlet. We intend to sheetrock that hole. The only thing I know to do is to put a box up there and connect them in the box, but my understanding is that boxes containing splices are supposed to be accessible. I have no idea how to get it that way unless I mount the box in such a way that it is visible from the sheetrock like a box for a lighting fixture, and then just put a cover over it, which seems to me to be a bit strange. Ideas?

