Well, the most popular version, is my first suggestion, using the default value property of the control before/or whilst the "previous" record is saved. This will provide the previous record controls value as default value for the new record.
Some like also to store these in tables, and assign at form load, here are some threads on that:
thread702-772209, thread702-793961
Since Access or relational databases don't know what the previous record is, if you're going to "pull" from it, you'll need to know/let Access know what that is by storing/keeping a value for later use.
Either the value from the control, or the value from the primary key of the record, and use some of the other mentioned methods for retrieval.
Roy-Vidar