A PROJECT REPORT ON

“MATRICES”

SUBMITTED TO
The Department of Commerce in the Partial
Fulfilment of the Requirement for the
+2 2nd Year Commerce

Subject: BUSINESS MATHEMATICS AND STATISTICS

Submitted By: Sharmila Sheetal Singh
Roll No:
Regd. No.: CA46C22006
Session: 2021-2023

Under the Guidance of:

Mr. SOUMYARANJAN SAHOO
FACULTY OF DEPARTMENT OF COMMERCE

SHAILABALA WOMEN’S HIGHER SECONDARY SCHOOL

CUTTACK, ODISHA.

Signature of external. Signature of

internal.
 DECLARATION
I do hereby declare that the dissertation titled “MATRICES” is an original piece of research work
carried out by me under the guidance and supervision of SOUMYARANJAN SAHOO. The
information has been collected from genuine and authentic sources. The work has been submitted in
partial fulfilment of the requirement of +2 2nd YEAR COMMERCE.

Place: CUTTACK

Date:

Signature: Sharmila Sheetal Singh

 CERTIFICATE
This is to certify that SHARMILA SHEETAL SINGH student of +2 2nd year, Department of Commerce,
Shailabala women’s autonomous college has completed her work on the topic of “MATRICES” and has
submitted the report in partial fulfilment of 2 years full time course of +2 2 nd year commerce for the academic
year 2022-2024. She has worked under our guidance and direction. The said report is based on bonafide
information.

SOUMYARANJAN SAHOO

GUEST FACULTY OF

SHAILABALA WOMEN’S AUTONOMOUS COLLEGE

CUTTACK.
 ACKNOWLEDGMENT
The satisfaction that accompanies the successful completion of any task would be incomplete
without mentioning people who made it possible, whose encouragement and guidance crowned
my success. I wish to express my heartfelt indebtedness and deep sense of gratitude to SOUMYARANJAN
SAHOO, guest faculty of shailabala women’s autonomous college, Cuttack who has been my guide and has
extended his support in completion of this project. Finally, I take this opportunity to thank all who have directly or
indirectly helped me in completing the project. I express my profound thanks to my teachers and parents for their
valuable suggestions and constant encouragement. Thanking them is a small generosity shown.

( Signature of the Candidate )

.
 CONTENT

CHAPTER PARTICULARS PAGE NO.

NO.
CHAPTER 1 INTRODUCTION

CHAPTER 2 OBJECTIVE OF THE STUDY

CHAPTER 3 DATA COLLECTION AND

ANALYSIS

CHAPTER 4 CONCLUSION

REFERENCE
INTRODUCTION:

This project consists of meaning of matrices, its types, rules regarding matrices and inverse of square

matrix through cofactor method. The concept of matrix is applied to solve business problems. A

matrix is a rectangular arrangement of numbers arranged in rows and columns. In a matrix, numbers

are presented in a logical order to express and discuss the real life business problems. The concept of

inverse of a matrix is analogous to that of the reciprocal of a real number. If a square matrix n*n

matrix and there exists another n*n matrix say A -1, with the property that A.A-1=A-1.A=1n then we say

that A-1 is the inverse of A.

METHODOLOGY:

Mainly the theoretical concept is explained with practical examples. In the following project the

method of Transpose, Inverse and Adjoint are taken into consideration.

CONCEPT OF MATRIX :

Rectangular arrangement of numbers or alphabets in rows and columns enclosed by a square bracket

or a common bracket is called a matrix. The numbers (Parameters or variables) are called elements

of the matrix. The numbers in a horizontal line are called rows while the numbers in a vertical line
 are called columns. The number of rows may not be equal to the number of columns. The numbers of

rows and the number of columns defines the dimension or order of the matrix. So, if there are m rows

and n columns, the order of the matrix will be m*n. It may be worthwhile to mention here that a

matrix is simply an arrangement of numbers and has no numerical value. Examples of Matrices are:

B
1 4 =
A=[ ]
[
1
1

3 8
1 6 9

TYPES OF MATRICES :

❖ Row Matrix: A matrix which has exactly one row is called a row matrix. It can have

any number of columns.

Example: [1 2 8]

❖ Column Matrix: A matrix which has exactly one column is called a column matrix. It

can have any numbers of rows.

1
Example: [2]
8

❖ Square Matrix: A matrix in which the number of rows is equal to the numbers of

the columns is called a square matrix.

14
Example: [ ]
3 8

❖ Diagonal Matrix: A square matrix whose all elements except the leading diagonal elements

are zero is termed as diagonal matrix. In other words, all of its non-diagonal elements are

zero.

1 0 0
 Exampl [ 2 0]
e: 0
0 0 8

❖ Scalar Matrix: A diagonal matrix whose leading diagonal elements are equal is called

a scalar matrix.
 8 0 0
Exampl [ 8 0]
e: 0
0 0 8

❖ Unit Matrix: A scalar matrix whose leading diagonal elements are unit (1) is termed as

a unit matrix and is denoted by I.

1 0 0
Example: [0 1 0]
0 0 1

❖ Rectangular Matrix: When the number of rows is not equal to the number of columns, it

is termed as a rectangular matrix.

143
Example: [ ]
81 2

❖ Null Matrix: If all the elements of a matrix are zero, it is called a null matrix or zero matrix.

00
Example: [ ]

0 0

❖ Equal Matrices: Two matrices are said to be equal if both are of the same order and their
corresponding elements are equal.

Example: A = [ ] B=[ ]

❖ Symmetric Matrix: A matrix is termed as a symmetric matrix if it is equal to its transpose.

In other words if A = A`.

15
Example: [ ]

5 4
❖ Skew Symmetric Matrix: A matrix is called a skew-symmetric matrix if its negative

is equal to its transpose. In other words, if A` = -A.

0
Example: [ ]
− 0

❖ Sub Matrix: A matrix obtained from a given matrix by deleting some rows or columns or
both is called a sub matrix. Example: A

3 2
2 Sub matrix =
=3
5 [ ]
[1 4 1 4
 ❖ Singular Matrix: A square matrix whose determinant is zero is called singular matrix.

32
Example: [ ]

3 2

❖ Non singular Matrix: A square matrix whose determinant is not equal to zero is called

a non singular matrix.

45
Example: [ ]
3 6

❖ Orthogonal Matrix: A square matrix is which the product of the matrix with its transpose

and vice versa is a unit matrix it is termed as an orthogonal matrix. In other words, A`.A =

I.

ALGEBRA OF MATRICES:

Addition of Matrices:

Two matrices can be added if both are of the same order i.e.; both the matrices must have the

same number of rows and columns.

The sum of two matrices can be found out by adding together the corresponding elements of

the two matrices.

326 131
Example; If, A=[ , B= , then
] [
120 426

A + B =[3+1
2+36 +1]=[457

Properties of matrix addition:

i. Associative law. A+B = B+A

ii. Commutative law. A+(B+C) = (A+B)+C

iii. If O denotes null matrix of the same order as that of A then, A+O = O+A = A

iv. Existence of Inverse. If A+B = O, then B = -A or A = -B.

 Subtraction of matrices:

Two matrices are said to be conformable for subtraction if both are of the same order. The

result of subtraction or difference can be found out by subtracting the corresponding elements. For

example;

3 5 6 1 2 1
A = [1 5] and B [ 2 6] then
= 3
4
3 1 2 2 0 3

3− 5−2 6−1 2 3 5
1
A-B = [1 − 3 4−2 5 − 6] [− 2 −
= 2 1]
3− 1−0 2−3 1 1 −
2 1

Multiplication of matrices:

Two matrices can be multiplied if the number of columns in the first matrix is equal to the

number of rows in the second matrix. In the matrix product A*B, the matrix A is called the pre-factor

and matrix B is called the post-factor. The order of the resultant matrix will be equal to the number

of rows of the first matrix and number of columns of the second matrix.

12
Example: A =
[ ]
3 21
B =[4
456
3]
A*B = [1 ∗ 2 + 2 ∗ 3 28 22
6 ]=
+3∗ 5 ]
6
4∗ 2+5∗
3+6∗5
 Properties of matrix multiplication:

i. If A and B are two matrices then AB may not be equal to BA.

ii. If A, B and C are three matrices then (AB) C = A (BC).

iii. Multiplication is distributive with respect to addition of matrices, i.e.; A(B+C) = AB+AC.

iv. (AB)` = B`.A`

v. AI = A = IA, where, I is a unit matrix.

vi. α(AB) = (α A) B = A (α B)

vii. The product of two non-zero matrices may be a zero matrix.

Multiplicative Inverse of a square matrix:

If A and B are squares matrices of order n such

that; AB = I = BA [I = Unit Matrix]

Then B is called the multiplicative inverse of A and is written as A-1. Similarly, A is termed as the

multiplicative inverse of B and is written as B-1.

Thus, A A-1 = I = A-1A ( B = A-1 )

And B-1B = I = B B-1 ( A = B-1 )

For example;

The matrices [4 3 and [ 4 −3

] ] are multiplicative inverse of each other as;

5 4 −5 4

4 3 4 −3 1 0
]=I
[ ][ ]=[
5 4 −5 4 0 1
4 −3 4 3 1 0
And; [
] ]=[4 ]=
−5 4 5
RULES REGARDING MATRICES:

1) Two matrices A and B are said to be equal if ;

a) Both the matrices are of the same order.

b) Each element of A is equal to the corresponding element of B.

2) Two matrices can be added or subtracted if both are of same order.

3) The addition of matrices is commutative. If A and B are two matrices of the same order

then A+B = B+A

4) Addition of a null matrix to a non zero matrix is the non zero matrix itself.
3 4 0 0 3 4
( )+( )=( )
1 5 0 0 1 5

5) Matrix addition is associative. If A, B and C are three matrices of the same order, then A +

(B+C)=(A+B)+C

6) The sum of a matrix with its additive inverse will give rise to a null matrix i.e., A + (-A) = 0

7) Two matrices can be multiplied if, the number columns in the first matrix is equal to

the number of rows in the second matrix.

8) The product of a (m*n) matrix with (n*p) matrix will give rise to a matrix of (m*p) order.

9) Multiplication of matrices is not always commutative. So, if A and B are two matrices,

then AB ≠ BA.

10) Multiplication of matrices is associative. If A, B and C are three matrices, then (AB) C =

A (BC), provided the products are defined.

11) The product of a matrix with an identity matrix of the same order is the matrix itself. In

other words AI = A = IA.

12) The distributive laws hold good for matrices. If A, B and C are three matrices then A (B + C)

= AB + AC provided the addition and multiplication are defined.

 13) If A and B are square matrices of order n such that AB = I = BA, then B is called the

multiplicative inverse of A and is written as A -1. Similarly, A is called the multiplicative

inverse B and is written as B-1 . Thus; AA-1 = I = A-1A , B-1B = I =BB-1.

14) The inverse of a square matrix A exists if A is a non-singular matrix i.e., |A| ≠ 0.

TRANSPOSE OF A MATRIX:

The matrix obtained by interchanging the rows and columns is termed as a transposed matrix.

14
123

If A= [ ] then A` = [2 5]
456 36

Remarks :- (i) (A`) ` = A (ii) (A + B) ` = A` + B` (iii) (AB) ` = B`.A`

ADJOINT OF A MATRIX:

The adjoint of a square matrix is the transpose of the matrix of co-factors.

Procedure:

i. Find all the cofactors.

ii. Write them in matrix form.

iii. Then change the columns into rows and vice versa.

Example:
4 6 5 −3 [5 −6]
[ ]→[ ]→
3 5 −6 4 −3 4

Remarks: (Adj. A) A = A (Adj. A) = |A|I

 INVERSE OF A MATRIX:

Co-factor Method

The inverse of a square matrix A exists if |A| ≠ 0. In other words, inverse exists if the square

matrix is non-singular. The inverse of a matrix A is denoted by A-1.

The inverse of A is given by A-1 =

||

Remarks:-

i. A.A-1 = A-1.A = I

ii. B is called the inverse of A if AB = BA = I.

iii. (AB)-1 = B-1.A-1

Example
:

2 0 6
If A = [1 3 −1] show that A (Adj A) = I3 |A|. Also find A-1.
4 5 −2

Solution
:

First find all the cofactors.

A11 = |3
−1|=-1, A
21=−|
0
A12 8
|=30,

A = 1 3
13 | | = -7, A23
2 0 2 0
= | = -10,=A33 |=6
4 5 4 5 1 3
Writing the cofactors in matrix form we get

−1 −2 −7
[ 30 −28 −10] , then tranpose it to get Adj A.
−18 8 6

−1 3 −18
0
Thus, Adj A= [−2 −2 8]
8
−7 −1 6
0

2 0 6 −1 30 −18
A (Adj A) = 3 −1]×[−2 − 8]
[1 28
4 5 −2 −7 −1 6
0

−2 + 0− 42 60 + 0 − 60 −36 + 0 + 36
= [ −1 − 6 + 7 30 − 84 + 10 −18 + 24 − 6 ]
−4 − 10 + 14 120 − 140 + 20 −72 + 40 − 12

−4 0 0
4
=[0 −4 0]
4
0 0 −44

1 0 0
=-44[0 1 0] = |A|.I3
0 0 1

|A| = a11. A11 + a12. A12 + a13. A13

= 2(-1) + 0(-2) + 6(-7) = -2 + 0 – 42 = -44

30 −18 1/44 −15/22 9/22

-1
FindingA
−A1
 OBJECTIVE OF THE STUDY:

This piece of project is based on the following objectives:-

● To explain the concept of matrix.

● To know various rules regarding matrices.

● To explain the process of determining the inverse of matrix by using cofactor method.
CASE STUDY
 CONCLUSION

From this project we concluded the evaluation of matrix, its objectives and the methods used. Matrix is the
collection of numbers having equal number of rows and columns. There are different types of matrices having its
own value. We came to know about the various rules regarding matrices which are much useful for solving
complex business problems. Specific problems like Transpose of a matrix, Adjoint of a matrix are used to facilitate
easy solution of a complex problem. We also find out the solution of Inverse of a Matrix by using Cofactor
Method. It is suggested that a linear equation can be solved easily by using inverse matrix method.
 REFERENCE

● Sarat Kumar Sahoo, Elements of Business Mathematics and Statistics - II (4 th Revised Edition-

2019), page no. - 2.2-2.25, 10.4-10.5.

● Prof. (Dr.) P.K. Swain, 5C’s Sample papers Business Mathematics and Statistics -2020,

page no. – 235 – 239.