previous record is relative, depending on your sort. if sorted by AUTONUM then yes, you can. [id] and [id]-1, but if your sort is anything else, no.
since any given record cannot see what is next to it, then you can only do it with code.
Code:
dim vName, vName2
dim rst
set rst = currentdb.openrecordset("qsMyQuery")
with rst
while not .eof
vName = .fields("Name").value
.movenext 'get next record in list
'NOW YOU CAN SEE THE NEXT RECORD
vName2 = .fields("Name").value
wend
end with
set rst = nothing