The amount shown by this account is, of course, the balance of Profit and Loss carried over from the last balance sheet. Some bookkeepers have a habit of making entries in this account from time to time during the fiscal period. This is not a good practice, the chief objection being that it affords an opportunity to hide entries or to distract notice therefrom. Any entry showing a loss or gain should be posted to some active account included in the "Earnings" or "Expense" schedule (Section 82). Entries to Profit and Loss during the fiscal period tend also to confuse an analysis of the trial balance.