Christie Malry, a disgruntled bank clerk, initiates a systematic campaign of vengeance against society by applying the principles of double-entry bookkeeping to his personal grievances. Christie views his life through the cold logic of debits and credits, where every perceived slight by the world must be balanced by an act of retaliation. As he escalates his petty crimes into acts of significant destruction, he maintains a meticulous ledger to ensure his accounts remain settled. The narrative employs a detached, ironic tone, frequently breaking the fourth wall to address the reader directly about the mechanics of the story. This structure highlights the absurdity of Christie's moral accounting as he navigates a world that remains largely indifferent to his escalating chaos.

Readers frequently highlight the sharp, cynical humor that defines the narrative voice throughout the book. Discussion often centers on the effectiveness of the bookkeeping metaphor as a tool for critiquing the transactional nature of human relationships. Critics observe that the pacing remains brisk, favoring intellectual provocation over traditional character arcs or emotional depth. The work is often cited for its ability to maintain a consistent tone of dark irony while exploring the consequences of a life governed by rigid, self-imposed rules. Many readers appreciate the brevity of the text, noting that it delivers a potent social critique without unnecessary elaboration.