how to convert query related to calculate work hours in MySQL to MS Access
SELECT MachineNo, Empcardno, [Date], 
       FORMAT(SUM(IIF(rn MOD 2 = 0, -TimeValue([Time]), TimeValue([Time]))),'hh:nn:ss') AS total_time
FROM (
  SELECT t1.MachineNo, t1.Empcardno, t1.Date, t1.Time, COUNT(t2.MachineNo) AS rn
  FROM timesheet t1
  LEFT JOIN timesheet t2 ON t2.MachineNo = t1.MachineNo 
                        AND t2.Empcardno = t1.Empcardno
                        AND t2.Date = t1.Date
                        AND TimeValue(t2.Time) &lt; TimeValue(t1.Time)
  GROUP BY t1.MachineNo, t1.Empcardno, t1.Date, t1.Time
)  AS t
GROUP BY MachineNo, Empcardno, Date


for complete detail please see the link 
https://stackoverflow.com/questions/62297919/how-to-convert-query-related-to-calculate-work-hours-in-mysql-to-ms-access/62317847#comment110225804_62317847