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.