Have a generated autoincrement key in your tables and lets call it "GenID". Then it's easy:
SELECT * FROM IssueTable WHERE GenID = (SELECT MIN(GenID) FROM IssueTable)
Same for the other table:
SELECT * FROM ReceiveTable WHERE GenID = (SELECT MIN(GenID) FROM ReceiveTable)
If you're done with the processing of the fetched record delete that entry from the correspoding table and have a trigger on delete make a copy of that record to some transaction history table. By selecting the record with the smallest GenID you'll alway fetch records after the FIFO pattern.
(My first thouhgt was to use DateTime, but if the records are inserted in very fast succession the precision of dateteime might not be adequate.)
Best Regards,