Wheelchair is very important as a means of transport by a person who is unable to walk as a result of illness or injury. On the other hand, smartphones have become common device that allow users to remotely control many electrical and electronic appliances. This paper presents a study on the mobility performance of wheelchair using smartphone accelerometer. The powered wheelchair is presented by a two-wheeled robot car which emphasized on the control layout platform for the smartphone's tilting directions with suitable tolerance values. A basic motion's algorithms for the movement of robot car have been developed, and its mobility performances on the cornering and straight-line direction are analysed.