Christie Malry is a simple man. His job in a bank puts him next to, but not in possession of, money. As a clerk he learns the principles of Double-Entry Bookkeeping and adapts them in his own dramatic fashion to settle his personal account with society.

Under the column headed 'Aggravation' for offences received from society (unpleasantness of Bank Manager; general diminution of life caused by advertising), debit Christie; under 'Recompense' for offences given back to society (general removal of items of stationery; Pork Pie Purveyors Ltd. bomb hoax), credit Christie. All accounts are to be settled in full, and they are - in the most alarming way.

B.S. Johnson was one of Britain's most original writers and Christie Malry's Own Double-Entry is his funniest book.