hi just bought 97 accord with 27,000 miles should i change timing belt it has sat around alot? just want to be safe not sorry. also the air does not blow cold

The timing belt should still be fine but that does not mean it is. The only way to be sure would be to have it replaced. The odds are good that it will be fine though. As far as your AC, you need to have a mechanic that does AC repairs take a look at it. It could be a variety of things and AC systems should not be tampered with by the non-proffesional. For instance, if your system has gotten air into it and you add freon to if without drawing a vacuum on the system first than there is a good chance that your AC compressor is going to be destroyed. With most repairs you are better off paying a competent mechanic to diagnose and fix your car.

Honda recommends 7 years or 105K whichever comes first. I would give it a few more miles if it was not subject to extreme temps during its 27K life and resting period. As for the A/C, the gas probably leaked out due to just sitting around. Probably a main seal leak. Does the compressor engage? If so, you may be low on gas and you can recharge, I think with 134A on your model. If the compressor doesn't start, it could be because all the gas escaped which means you need to evacuate before refilling. (There is a pressure switch in the gas line which if not closed due to sufficient gas, the compressor won't egage)
If you have gauges, you can tell the gas situtation. When you get it fixed, remember to run the airconditioner every week or so for 10 minutes or so to keep the seals lubricated.,

thank you for advice