In ten years of participating in Access forums this has to be absolutely, positively the most absurd statement I've ever seen! You need to explain what
"When you scroll records some of records are not visible but the record counter count them."
means!
How are you scrolling Records? If you have a fast machine, you may not be able to 'see' each Record as it passes by, but that doesn't mean that it doesn't exist!
Sorry, but your post simply makes no sense!