I think that he just wants to keep track of how much money he lost on a given month. Some people need that to stop dreaming and go back to solid ground.
I don't do that because I treat each session as a separate event. When I end it, I withdraw the money and next time I start playing I remember that last time and how much I made/lost.
What then is the point of keeping records of your gambling activities if you aren't going to restrict your gambling activities? Gamblers who chase losses already know that they have more losses than they've won so far but they keep playing hoping to cover up such losses. Keeping such gambling records might be useful to some people, but many others would be triggered or motivated by such records to gamble even more than they should.
This is why it would be important that on the moment that you are playing gambling then you should really be that not tending to look back on how much you do lost. Just make it sure that the amounts that you are using is really just that only on the amount that you can afford to lose and not something that spending your life savings on which majority is really that been doing and this is why they do mess up.
You should really be that careful when it comes to gambling whether you would really be tracking your activity or not. The main key on here is that moderation and control with your mind and emotions.
Because if you dont have these things then most likely you would really be that losing money and something that could mess up your life if you wont be that careful on the actions that you are taking.
This is why you should really be that considerable on taking up such decisions or steps.