A work included as No. 31 in the Clavier-Büchlein vor Wilhelm Friedemann Bach. It remained uncollected in other anthologies or collections. From its overall structure and musical atmosphere, it is reminiscent of the fugue from J.S. Bach's The Well-Tempered Clavier, Book II, No. 1, BWV 870/2. This work might possibly have been a candidate for The Well-Tempered Clavier.

The central break in the fugue occurs at the perfect cadence in E minor spanning measures 22-23. After the exposition of the three-voice subject, the piece is constructed almost symmetrically around this central perfect cadence. However, the initial subject exposition does not conclude with a clear perfect cadence; in measure 7, it is treated as a passing point, and in measure 10, a sense of finality is avoided by the simple technique of lowering the final note by an octave. A clear cadence finally appears in A minor in measures 14-15. From here, the music proceeds through D minor into an extended E minor section, leading to the central perfect cadence. Subsequently, the music shifts to major keys, brightly sounding G major in the upper register, after which C major returns through natural harmonic progression, and the piece concludes with the subject reappearing in the bass.

All keys that appear are within the range of closely related keys, and there are no eccentric modulations or progressions. This contributes to the piece's sense of stability and clarity.