Because the firing order is 1-4-3-2, with the engine turning clockwise.
If you start at 1, and turn the crank counter-clockwise, you get
1-2-3-4.

I think its real easy to remember.

William A. McKinley wrote:
> 
> OK... so what's the reasoning for rotating the engine backward
> (counterclockwise) instead of foreward (clockwise) when adjusting the valves?
> Simply to make it easier (4,3,2,1), or is there some kind of REAL reason?
> 
> Andy McKinley
> 75112.2101@compuserve.com
> '72 Westy
> 
> Form follows function. Why else would wheels be round?

-- 
Respectfully

Douglas

                 "He who knows he knows, knows nothing.
                  He who knows he knows nothing, really knows."

                                                            Spooky Tooth