In this paper, a simple and accurate sinusoidal trigonometric theory (STT) for the bending analysis of functionally graded single-layer and sandwich plates and shells is presented for the first time. The principal feature of this theory is that models the thickness stretching effect with only 4-unknowns, even less than the first order shear deformation theory (FSDT) which as it is well-known has 5-unknowns. The governing equations and boundary conditions are derived by employing the principle of virtual work. Then, a Navier-type closed-form solution is obtained for functionally graded plates and shells subjected to bi-sinusoidal load for simply supported boundary conditions. Consequently, numerical results of the present STT are compared with other refined theories, FSDT, and 3D solutions. Finally, it can be concluded that: (a) An accurate but simple 4-unknown STT with thickness stretching effect is developed for the first time. (b) Optimization procedure (described in the paper) appear to be of paramount importance for 4-unknown higher order shear deformation theories (HSDTs) of this gender, so deserves a lot of further research. (c) Transverse shear stresses results are sensitive to the theory and need carefully attention.