Hi all.
I need to calculate how many records I have in each month and create table based on this summary result.
I appreciate any help.

Try this with a table with a field called Dates:

SELECT
Format([Dates]
,"mm" & " yyyy") AS [Date]
, Count(Format([Dates],"mm" & " yyyy"))
AS
[Count] INTO tblCountMonths
FROM
SomeData
GROUP BY
Format([Dates],"mm" & " yyyy")
ORDER BY
Format([Dates],"mm" & " yyyy"); :o

HTH