CHRISTIE MALRY'S OWN DOUBLE-ENTRY by B.S. JOHNSON 185 pages. Viking. $5.95.
Just as accountants use the double-entry system to order wildly diverse assets and liabilities, so this novel draws up a balance sheet on everyday life. Its hero, Christie Malry, scratches the essential formula on a London wall: "Debit them, credit me! Account settled!"
Christie starts by assessing minor annoyances. Being "virtually forced to join" a union at his job is worth £60, for example. To get due recompense for that and other slights, he destroys an important business letter, an...