RYounk007 started out asking about valve TIMING, then everybody tells him how to adjust valve CLEARANCE. So I'm going back to his original question...

Valve timing is just checking to make sure all the pointers on the crankshaft and the camshaft sproket line up correctly. Making sure the timing belt hasn't skipped a tooth. That's in a repair manual in the section on replacing the timing belt.

TDC mark for the crankshaft is a notch on the pulley. It should line up with a pointer molded into the plastic timing cover. There's an arrow or some kind of mark on the cam sprocket, too. But that's a generalization; I don't have a '94 Accord.