The way controls are ordered controls how they are displayed and in what order the cursor moves through the fields.
In Windows applications, the TAB key and SHIFT + TAB keys move the cursor forward and backward respectively through the fields on the form.
In PowerCOBOL, the order in which controls are created on a form will control the default order in which the cursor moves from control to control.
Note that this means that the physical order in which the controls actually appear may not necessarily dictate the default order in which the cursor flows between them.