there is no "last record"

what is a table? a table is a set of records.
what is a set? a set is a bunch of similar items in no particular order.

it does not any make sense to say "last record" w/o a sort order.

if you want to track the record you last inserted, you need to use a auto increment id field. then use "top 1" and "order by id desc" clauses to get the last inserted record.