When you start access it usually starts at the beginning of the file. How can I make it start at the last entry?

The concept of first or last in a table is not really relevant, since the position of a record is not significant. By using a query, you can apply any sort order you like, and apply it to whatever field will give you the position you want. For instance if you have an autonumber field, this will normally indicate that the largest autonumber is the most recent record. So a descending sort based on this field will give you the most recent record first.