The Doctor: Amazing Book-Keeping

The first step is that our sin is reckoned to Him.  The second step is that His righteousness is reckoned to us.  What an amazing piece of book-keeping!  What a tremendous manipulation of the accounts, if I may so put it.  We had no righteousness at all.  He has a perfect righteousness.  – D. Martyn Lloyd Jones, Romans Vol. 3, p. 177