GB 0097 LEAKE - LEAKE, Percy Dewe, d 1949, accountant

Identity area

Reference code

GB 0097 LEAKE

Title

LEAKE, Percy Dewe, d 1949, accountant

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

Related descriptions

Publication note

Notes area

Note

Alternative identifier(s)

Access points

Place access points

Name access points

Genre access points

Description control area

Description identifier

Institution identifier

British Library of Political and Economic Science

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

Script(s)

    Sources

    Accession area