In Access Round uses Banker's rounding. It rounds up or down to the nearest
even number if the last position is a 5.
Round(1.125,2) = 1.12
Round(1.115,2) = 1.12
Excel rounds those to 1.13 and 1.12 respectively.
There are various VBA functions that attempt to duplicate the EXCEL method of
rounding. Here is one (although the author claims it rounds negative numbers
incorrectly).