OK. Here's the problem. In access, or any RDBMS, there is no inherent ordering of records. To put it another way, the concept of "next" record or "previous" record is undefined except within the confines of relative values of some field or fields.
Of course a query will return records with some apparent ordering but, without an ORDER BY clause, SQL does not guarantee that records will be returned in any particular order ... hence with any particular "previous" or "next" record.
Without some definition of what is meant by "previous record" in terms of a comparison of field values, there can be no answer to your question.