Here's something I put together about showing record numbers which hopefully might give you some ideas.
To get the current rec num on a form, you could have the form's OnCurrent property set a control (perhaps called txtRecNum) to be equal to Me.CurrentRecord.
But for a continuous form sorted on a field called idea, you could have the rec num control do a DCount of all recs in the form's record source that are <= to the cur rec's ID. But of course DCount's are resource intensive.
And the count of all the recs can be =DCount("*", "MyQuery"). Count doesn't get updated on a Refresh (but does on a Requery - but a Requery puts the user on the first rec).
And need to use Me.Refresh (or Me.Requery) where appropriate such as OnCurrent.
And for a report can use a control with =1 and RunningSum property set to be Yes.