SDAs believe that God, being omniscient - knowing everything from beginning to the end, does not need a judgment nor records to jog His memory. Rather, He keeps records and conducts a judgment for the sake of all created beings who need to learn the truth He already knows. The records show the decisions of the people who accept or reject salvation. God, and all inhabitants of heaven, then reviews the decisions that have already been made by those who will enter the kingdom or who will not. The decision is man's, God does not change it.