Bob Jensen, a professor at Trinity University has put together this useful collection to serve as a summary of accounting theory. He calls is a brief summary but I think you’ll disagree. I think you’ll also agree it is one of the ugliest pages on the Web. Still, it contains lots of good information. In fact, a visit to Jensen’s home page at http://www.trinity.edu/rjensen/ will yield an even greater collection of materials covering just about any accounting topic you could imagine wanting to know about.