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LEAKE, Percy Dewe, d 1949, accountant

Identity Statement

Reference code(s): GB 0097 LEAKE
Held at: British Library of Political and Economic Science
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Full 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.

Access & Use

Language/scripts of material:

System of arrangement:

The papers are arranged in files created by Leake.

Conditions governing access:

Closed until listed.

Conditions governing reproduction:

Copyright unknown.

Finding aids:

Box list available.

Archival 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:

Allied Materials

Related material:

National Register of Archives: Click here to view NRA record

Publication note:

Description Notes

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

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