The Sun.
London, England, 1847-12-10 00:00:00

DECEMBER 10, )847.

MONEY and COMMERCIAL NEWS.

CITY, QUARTER TO THREE.

The Cotton Market at Liverpool yesterday was dull,
but at former prices. Sales 2,500 bales. Railway
shares were firm, but there was not much doing.
There are no later arrivals to-day, and matters gene-
rality wear a quiet appearance.
The suspension of the firm of C. de Bruyn and Sons,
of Amsterdam, it is sincerely hoped, from the tenor
of the accounts received this morning, will not
prove a " bad affair," as regards the ultimate
realisation of assets. It is said that the
debts amount to about two and a quarter millions of
florins, which is less than waa supposed, and that the
assets are about one million of florins in excess thereof.
This surplus, however, is represented in part by the
plant, &c., valued at less than half the cost, and by
shares in several large companies. There seems but
little doubt that the firm will have time al-
lowed it to wind up its affairs, the credi-
tors not being disposed to offer any ob-
stacle, while, in several instances, they have al-
ready taken up the bills of Messrs. de Bruyn, where
such had been discounted.

The Corn Market is steady to day.
A simple but apparently ingenious plan for ascertain-
ing the position of any mercantile firm, has been devised
by Mr. G. H. Boulter, an accountant. We are told that
the.great convenience which a merchant would expe-
rience from any method by which he could ascertain his
assets, liabilities, gains, losses, and present worth, either
daily, weekly, or otherwise, without the tedious process
of balancing his ledger, has induced the author to devise
the plan. Its chief merit is its simplicity, as it requires
no material alteration in the present mode of conducting
counting-house business. The only alteration (though
not absolutely necessary) is in the day-book, which
must be ruled with four money columns. Two
of these columns, called collectively balance, are
devoted to assets and liabilities, while the other
two are reserved for losses and gains. All business
transactions are entered as usual, but the amounts are
always entered in two columns. A single example, with
an inspection of the day-book, will show the book-
keeper the principle of the proposed plan. The amount
300/. in the second transaction.

" Merchandise Dr. to cash for purchases per invoice,
3004, would be entered in the ledger on the Debtor side
of "Merchandiae," and the Creditor side of " Cash."
Now the Debtor side of " Merchandise " shows losses,
while the Creditor side of "Cash" shows liabilities ;
therefore, according to our new method the 3001. is
entered among the liabilities and also among the
losses. Each transaction is treated in the same
way, and at the close of the day or week, the amount of
goods on hand is entered, and the four columns are
added up. The smaller sum on either side is then de-
ducted from the larger, and the equality of the two pro-
ducts proves the correctness of the work. The other
operations of book-keeping then proceed in the usual
manner. This plan is also applicable to single entry, but
only the two columns for assets and liabilities are re-
quired. This principle can be accommodated to the
transactions of all businesses. For, example, the ordi-
nary day-book maybe used, and the amounts carried
daily into another book, ruled with the four columns
only."
Although money is scarcer to-day in the Stock Ex-
change, owing to the delivery of stock sold a day or two
since because of the closing this afternoon of the
transfer books, the quotations are generally well sup.
ported, and there are but few speculative sales. Consols
have been 85f I. for:lpresent Transfer, and 86f for
January. Bank Stock is worth 188 f. Exchequer-bills
are 4s. to 7s. premium, and East India Bonds 20s. to
255. discount. The New Three-and-a Quarter per
Cents. have bee❑ 85-1
Spanish Three per Cent. Bonds are 281 to 29k. Per
tuguese Four per Cents., 22 to 23; Brazilian Small, 781-
to 80, and Mexican, 171 to Dutch Two-and•a-Half
per Cents. are at 551.
Railway Shares have been very quiet, and remain at
about the previous rates.

ONE CLOSING
PRICES OF BRITISH FUNDS. O'CLOCK. PRICES
Bank Stock
3 per Cent. Reduced Anns. 84%% 84%
3 per Cent. Consols Annuities 8534%34 85%
New 31A per Cent. Anns. BS:Y3 71e43 86
LongAnns. to expireJan.lB6o 8 9-16 8 9-16
India Bonds, 1,0001.
Ditto under 1,000/. .. ......
Consols for Account 8614% 86.1/4
Exchequer Bills. 3d.
1,0001.
500/.
Small

ONE CLOSING
nicEs OF FOREIGN FUNDS. O'CLOCK rincEs.
Brazilian Bonds — 80%
Ditto, Small BO 78% 78%
Ditto, New, 1829 and 1839 79 79
Chilian Bonds 6 per Cent......
Mexican, 5 per Cent. 1846 — 17%
Ditto, Account 17X34 17%
Span►sh 5 per Cent. 1840.
Ditto, Indemnity
Ditto. 3 per Cent 29 28%
Dividends on the above payable in London.
Belgian 41,E per Cant

. .
Dutch, 24 per Cent., 12 Guild.... 554 554
Ditto. 4 Der Cent. Certificates 84VA 8434
PRICES OF PAM. BUSINESS DONE CLOSING
RAILWAY SHARES AT ONE O'CLOCK. PRICES
Aberdeen
Amber., Nott., Boston,

and Eastern Junction 2% —
Ayrshire and Galloway.. 21,E - -
Belfast & County Down 10
Birmingham and Ox- _

ford Junction
Birmingham, Wolver-
hampton, and Dudley 10 ..... 14 .... ..... 14
Birm ing., Wolverh'pton,
and Stour Valley 101. 145....
Birkenhead, Lancashire,
and Cheshire June 73/
Boston, Stamfd, & Birm. 5
I:ristol and Exeter 75

Ditto, Thirds
Buckinghamshire 101. 4s.
Caleduniau

Ditto, Half Shares..... 33%
Ditto, Clydesdale June 50
Chester and Holyhead... 37% —
Ditto, Preference .. 8
Clarence
Do. Ist Class 6 per Ct. 10

Do. 2d Class; 5 per Ct. 10 -

. .
Do. Government Loan,
4 pa- Cent. ... 10 ..... . ......
Dublin and BelfastJunc. 20
Dundalk & Enniskillen 15
East Anglia, 25L, L. &
E. and L. and D. ...... 25
Do., 18/., E. & H.... 18
Do., 3/.105., E. &H. 1
Eastern Counties
Ditto (B)
Ditto,Extension, 5 per
Cent, No. 1....... 6/. 13s. 4d...
Ditto ditto, No. 2... 61. 13s. 4d...
Do., York Extension.. 10 ...... 8% 8
Do., North. & Eastern 50
Do., Quarters
• • . . .....•
Do., New 23
Eastern Union 5O .. ... .... ..... ..
...
Ditto, Quarter Shares 12%
Ditto, Thirds .......13s. 4d —
.—.
Do., (guar. 6 percent)
EI St Lancashire
Ditto, New
Ditto, New Quarters... 33/4
East Lincolnshire
Edinburgh and Glasgow 50 ......
Ditto Half Shares ... 15
Ditto, Quarter Shares 12% ......
Edinburgh &Northern.. 22% —
Ditto, New
_
Ditto, Newport ..... ... 9 lei ...... ..
• ••..
Ditto, ditto, New . .... 2
ExeterYeovil, & Dorch. 2%. 3,
9%

Ditto, New . gi )4
......%
Glasgow, Dumfries, and
Carlisle B/. 61.8 d
Glasgow, Kaman, & Ayr 50 ......
Ditto, New .. 40 ~....
--
Do. Preference Consol. 12%......
Great Northern lO% 4% % 4%
Do., London and York 2 V 2.....
Great South. and West.
(Ireland)
Great Northof England..loo
Ditto, New 401 5
Ditto, New 30/. 30
Ditto, New 15/. 6%
Great Western B5 lOO I 10011
Ditto, % 5hare5........ 50
Ditto, 14 Shares
Ditto, Fifths
Ditto, New 171
Huddersfield & Blanches. 22
Ditto, Thirds ......... 7
Hull and Selby 5O .. ... •• ••••••
Ditto, Half Shares.... 25
Ditto, 14 Shares....... 12%
Ipswich & Bury St. Edm. 15
Do., do., and Norwich 16
Do., do., Extens. Scrip
(late Carob. & Ely) 2%
Lancaster and Carlis1e... 50
Ditto, Thirds lO
Lancashire & Yorkshire 93
Ditto, ditto
Ditto % Shares . ... 38
Do. Quarter Shares... 14%
Do. .Fifths 8 .. ... 88% B%
Do. Sixteenths 64 - -
Do. Thirds (Reg.)....101. 4s. ...
Do. Liverp. and Bury 34
Ditto % (late Hud-
dersfield and Sheff.) 33
Do.( Wakefield, Ponte-
fract. & Goole
Do. ( W. Riding Union) 41.2 s
Do. (Preston & Wyre) 25 —
Do. % Shares (A) 9
Ditto ditto (B) ... 114
Leeds and Bradford
Leicester and Bedford... 16s.
••••• .........
Leeds, Dewsbury, &e.... 37%
Do., Branch % Shares 1214.. ... _
Do. New Branch( blue) 2% _
Do. Extension (green) 21/Y.....
•••• ....
Do.NewExton. (pink) 2%
Leeds and Thirsk 36
Ditto, New 17% ... ..... ......