Immediately following a head-on collision with an oncoming car, John Wellington finds himself in an “other-worldly” place where he is confronted by entities who require him to answer for the deeds he has done while living. Confused, John explains that he is a Christian and this is all a mistake. But the entities continue with the examination via “film clips” of his works and deeds. Though not bad, he realizes his motivations for all his “good works” were entirely selfish. He is then thrust into utter darkness and only after a humbling confession is he visited by Jesus Christ Himself. The Accounting shines light on the true works of a human while living in the world and what really matters in this life.