how to find last record entered??

The normal procedure is to enter a new line after the last line, so the last line is the last one entered. However, without macros there is no way to enforce it. Excel does not have built-in transaction auditing--you cannot tell what data was entered when. So if your clerk decides to sort the data into a different order than how it was entered, you can't tell.

What is "natural order"?

You could enter a column with the numbers from 1 to say 10000 (fill series or manually and hide it). If the order changes, you know that a sort has taken place. If there is a gap in the numbering, a row has been added. If no gaps and the order is correct then the bottom record is the last record.

Someone who knows VBA could, I'm sure, have a consecutive number assigned to each record as entered regardless of where it was entered - at the end or somewhere in the middle of the records.

You will have to have the date and time entered by VBA or the date and time will be volatile and constantly change.