Doing this could help nothing aside from causing disappointment or frustration to the gambler. If we are in a business this is necessary to track where it is going but in gambling, we are just tracking how much we lose which is absolutely some kind of wasting our time and the result is just getting mad. That is a crazy reason for this and I can't imagine someone making this for that seek in the end they only find out that she/he is losing millions while just winning hundreds.
YES in business, record-keeping is important because the company must calculate profits and expenses if it does not do this, its finances can be chaotic.
Records in gambling will not have any impact, with you being disciplined and responsible it is more than enough imo, because surely defeat will see it in these records, will this not add more frustration?
Just have more money then play for fun, if there is no money then don't force this will make you addicted because it is too forceful.
There is nothing really wrong if a gambler records the amounts he enters into gambling from the money he loses and the money he wins. Now, to your question, if there is frustration when there are records, my answer to that is that the gambler may feel a sense of failure; he will always see the mistake he made in gambling because he will see the amount of money he lost gambling. especially if it is a large amount.
Of course, he will think and feel regret that he should have used the large amount that he lost for something more important. So, for me, I also think that it is not important if we don't record what we do in gambling. It is probably enough that we know and learn from what we did wrong in gambling.