Christie Malry (Nick Moran) is an average looking twenty something. But beneath the surface, he harbours deep frustration borne of living with and caring for his bitter cancer-ridden mother (Shirley Anne Field). Working for a bank manager he doesn't respect, and being so near to vast amounts of money he will never own, fuels his macabre fantasies of sex and violence. He's going nowhere fast; he needs a reason and a focus for his malaise. Finally, a glimmer of hope emerges when, at an evening class in accountancy, Christie discovers the principles of double-entry bookkeeping. When Christie devises his own system, a ledger outlining his personal credit and debit accounts, the picture soon becomes clear: debit Christie for offence received, credit society for offence given - all accounts to be settled in full.