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British Library of Political and Economic Science

LEAKE, Percy Dewe, d 1949, accountant


Reference code(s): GB 0097 LEAKE

Held at: British Library of Political and Economic Science

Title: LEAKE, Percy Dewe, d 1949, accountant

Date(s): 1909-1947

Level of description: Collection (fonds)

Extent: 14 boxes

Name of creator(s): Leake | Percy Dewe | d 1949 | accountant


Administrative/Biographical history:

Chartered accountant and founder and senior partner of P. D. Leake & Co; has written and lectured extensively on accountancy subjects; was retained by the Postmaster General and gave evidence in the well-known case of The National Telephone Co. Ltd v. HM Postmaster-General; funded the PD Leake Trust which financed much of the academic research programme of the Institute of Chartered Accountants in England and Wales; has visited USA and Canada and studied their methods of cost accounting; Member of the Board of Trustees, Albany, Piccadilly, W1; died 1949. Publications: Balance sheet values (Gee and Co, London, 1929); Capital: Adam Smith, Karl Marx (Gee and Co, London, 1933); Commercial goodwill (Pitman and Sons, London, 1921); Depreciation and wasting assets (Henry Good and Son, London 1912); Industrial capital (Gee and Co, London, 1933); Inflated Industrial Share Capital: a plea for the use of no par value shares (Gee & Co, London, 1936); Introductory notes on Leake's Register of Industrial Plant (Henry Good & Son, London, 1910); The Corporation Profits Tax explained and illustrated (Pitman & Sons, London, 1920); Income Tax on Capital: a plea for reform in the official method of computing taxable profits (Gee & Co, London, 1909).


Scope and content/abstract:

Papers of Percy Dewe Leake, 1909-1947, mainly comprising publications and working papers relating to British accounting theory and practice, notably capital, taxation, and industrial accounting.


Language/scripts of material: English

System of arrangement:

The papers are arranged in files created by Leake.

Conditions governing access:

Closed until listed.

Conditions governing reproduction:

Copyright unknown.

Physical characteristics:

Finding aids:

Box list available.


Appraisal, destruction and scheduling information:


Archival history:

The papers were transferred from the Institute of Chartered Accountants in England and Wales (following the death of Percy Leake) to the keeping of Professor Sir (John) Richard (Nicholas) Stone, PD Leake Professor of Finance and Accounting at Cambridge University. Following Stone's death in 1991, the papers passed to Professor Geoffrey Whittington, Price Waterhouse Professor of Financial Accounting at Cambridge, who gave them to the British Library of Political and Economic Science in 1998.

Immediate source of acquisition:


Existence and location of originals:

Existence and location of copies:

Related material:

Publication note:



Archivist's note: Sources: Who's Who 1897-1996 (A & C Black, 1996); British Library On-Line Public Access Catalogue 97. Compiled by Sarah Aitchison as part of the RSLP AIM25 project.

Rules or conventions: Compiled in compliance with General International Standard Archival Description, ISAD(G), second edition, 2000; National Council on Archives Rules for the Construction of Personal, Place and Corporate Names, 1997.

Date(s) of descriptions: Nov 2000

Capital | Finance
Taxation | Fiscal policy | Finance

Personal names
Leake | Percy Dewe | d 1949 | accountant

Corporate names