In Microsoft Access database applications, restrict records and perform calculations at the query level and not within the form or report (using a filter) unless absolutely necessary.
When splitting a database into a front end and back end, put all of the static lookup tables in the front end. This will improve performance by reducing network loading and will conserve memory since you will not have to link to the back end database for these tables.
When using list boxes and combo boxes, use stored queries anytime the query is based on a long table or the query requires joins.
If you have thousands of entries in a combo box, your form may be slow to open and slow to bring up the list of values. One trick is to have another text field for value input. This text field is used to restrict the list of values that are returned by using the after update event and dynamically assigning the source of the combo box using the first few characters typed into the additional text box.
If you use a switchboard menu or other menu system where there are no forms opened until a choice is selected, then the performance of a linked database can degrade because the front end database will try to delete the .ldb file on the server several times before it fails. If you have a small form or a record set opened all the time, then the front end will not continually check on the .ldb file and performance will be improved.