The Accord has always been a reliable, long lasting car. Mostly, you just need to check for basic maintenance items. You will need to get the timing belt changed if it hasn't been already been done recently. Oil change records would be helpful. Check the condition of belts and hoses. Drive it around a parking lot slowly with the windows down and listen for any clunking noises from CV joints and front suspension. Make sure heat, air, and power accessories work. Check underneath for fluid leaks. Most cars this age with this many miles will have some issues. If you can rule out major problems, you can use some of what you find to negotiate on the price.