Identity area
Reference code
Title
Date(s)
- 1909-1947 (Creation)
Level of description
Extent and medium
14 boxes
Context area
Name of creator
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).
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.
GB 0097 LEAKE 1909-1947 Collection (fonds) 14 boxes Leake , Percy Dewe , d 1949 , accountant
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).
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.
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.
The papers are arranged in files created by Leake.
Closed until listed.
Copyright unknown.
English
Box list available.
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. 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. Nov 2000 Capital Finance Fiscal policy Industry Leake , Percy Dewe , d 1949 , accountant Taxation
Immediate source of acquisition or transfer
Content and structure area
Scope and content
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.
Appraisal, destruction and scheduling
Accruals
System of arrangement
The papers are arranged in files created by Leake.
Conditions of access and use area
Conditions governing access
Closed until listed.
Conditions governing reproduction
Copyright unknown.
Language of material
- English
Script of material
- Latin
Language and script notes
English
Physical characteristics and technical requirements
Finding aids
Box list available.
Allied materials area
Existence and location of originals
Existence and location of copies
Related units of description
Publication note
Notes area
Note
Alternative identifier(s)
Access points
Subject access points
Place access points
Name access points
Genre access points
Description control area
Description identifier
Institution identifier
Rules and/or conventions used
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.
Status
Level of detail
Dates of creation revision deletion
Language(s)
- English