Christie Malry is a simple man. As a young accounts clerk at a confectionery factory in London he learns the principles of Double-Entry Bookkeeping. Frustrated by the petty injustices that beset his life - particularly those caused by the behaviour of authority figures - he determines a unique way to settle his grievances: a system of moral double-entry bookkeeping. So, for every offence society commits against him, Christie exacts recompense. `Every Debit must have its Credit, the First Golden Rule' of the system. All accounts are to be settled, and they are - in the most alarming way. Christie Malry's Own Double-Entry, the last novel to be published in B S Johnson's lifetime, is undoubtedly his funniest.