How to restrict read access to directory for specific user in centos?

So here is the deal, I create directory /home/accounting, I have users donna and mike and I want to restrict read privileges for them to this directory. After going to Google I was able to find how to change permissions by chmod for my user and my group, but I was not really able to find how I can specify user in that command. Then I found the setfacl command, but not sure if it enables permission or not, for example these two commands:: setfacl -R -m u:donna:r /home/accounting setfacl -R -m u:mike:r /home/accounting Is this correct? Or there is another way of revoking read access?