You dont have any code for the first record.
Code:
Private Sub Form_Current()
Select Case [Expense Type]
Case "Conveyance"
Case "Miscllaneous"
Case "Other"
Case "Repair & Maintenance"
Case "Sanitation Expenses"
Case "Temporary Wages"
' MsgBox "Expense"
[Issued].Enabled = True
[Recvd].Enabled = False
Case Else
' MsgBox "Receipt"
[Recvd].Enabled = True
[Issued].Enabled = False
End Select
End Sub
The first record is "Sanitation expense". You dont have any code in that select case element. The fact that it may appear to work in subsequent records may just be luck.
Why a memo field as a Primary key? It appears to be sequential numbering. Why not an autonumber?
You should also eliminate spaces in object naming and take advantage of using the Me keyword.
You may also want to use a lookup table for Particulars and Expense types.