Option Compare Database
Option Explicit
Global Sayac As Long
 
Public Function SiraNu(Isaret, Kim As Long) As Long
If Kim <= 1 Then Sayac = 1
If Isaret = 0 Then Sayac = Sayac + 1
SiraNu = Sayac
End Function

SELECT SiraNu((DCount("*","Tablo1","Kimlik<=" & [Kimlik]) MOD 4),Kimlik) AS SN, * FROM Tablo1 ORDER BY Tablo1.Kimlik;