Also, in your form's recordset (QUR) you have this:
TRASEED: (select(sum([IN])-sum([OUT])) from [INOUT] where newtable.[NUM]>=[NUM] and NewTable.[Account_no]= [Account_no] )
and that will automatically make your recordset non-updatable. You can't have calculated fields in a form's recordset if you want to be able to update it.