I believe that the suggest instructions will take you to the last
record in the sorted sequence of the query that your form is based on.
If that sequence results indeed in the last record then you have your
answer.
But if the sequence is something else then it will obviously NOT be
the last physical record entered.
IF you have an autonumber field in your table AND include that in your
query AND sort the query by that number then the above will get you to
that record.
Let us know what you are trying to do and somone can offer a different
solution if need be.