UNIT 2 : MATRICES

LEARNING OBJECTIVES
At the end of this chapter, you will be able to:
w Denition of Matrix
w Types of Matrix
w Addition and Subtraction of Matrix
w Multiplication of Matrices
w Transpose of Matrix
w Inverse of a Square Matrix
w Adjoint of a Square Matrix
w System of Linear Equations
w Cramer’s Rule (Determinant Method)

2.2.1 INTRODUCTION
Matrices applications are used in Business, Finance and Economics. Matrices applications are
helpful to solve the linear equations with the help of this cost estimation, sales projection, etc., can be
predicted. In this chapter, we shall nd it interesting fundamental applications of matrices.
Matrix:
Ram, Sita and Laxman are three friends. Ram has 5 books, 3 pencils and 2 pens. Sita has 10 books, 8
pencils and 5 pens. Laxman has 15 books, 10pencils and 2 pens. The above information about three
friends can be represented in the following form:
Books Pencils Pen
Ram 5 3 2
Sita 10 8 5
Laxman 15 10 2
We can express the above information in the following form:

 5 3 2 First Row
  Second Row
10 8 5 
 15 10 2  Third Row
 33

First Second Third

Column Column Column
An arrangement or display of information in the above form is called a matrix.
© The Institute of Chartered Accountants of India
 2.36 BUSINESS MATHEMATICS

Matrix (Denition)
A rectangular array of numbers (real/complex) denoted by:

 a11  a1n 
 
A=     
a 
 m1  a mn 
A is rectangular matrix with m rows and n columns. The numbers aij, i = 1,2 ……..m; j = 1,2,…..n
of this array are called its elements aij, is associated. We shall denote a matrix either using by using
brackets
[ ]; or ( ).
Notes:
1. It is to be noted that a matrix is just an arrangement of elements without any value in rows and
columns.
2. The plural matrix is matrices.
3. It is to be noted that a matrix is just an arrangement of elements without any value in rows and
columns.
Order of a Matrix: A matrix A with m rows and n columns is called a matrix of order (m, n) or
m × n (read as m by n).

1 2 2
Consider the matrix A=  4 6 5 
 
7 9 8
 
It is a matrix of order 3 × 3. Here the 9 occurs in the third row and second column. The elements 5
occurs in the second row and third column. Thus in notations we may write: a32 = 9 and a23 = 5.

2.2.2 TYPES OF MATRICES

Row Matrix:
A matrix which has only one row is called a row matrix or row vector.
The matrices of the type [a1, a2, a3 ……..,an]; [1, 2, 5] are examples of row matrices.
Column Matrix:
A matrix which has only one column is called a column matrix or a column vector.
1 
2 2
2
The matrices are of the types  5  ;   and   are examples of column.
  7 3
 6     
4
Zero Matrix or Null Matrix:
If every©element of a of
The Institute mChartered
× n matrix is zero, the
Accountants matrix is called zero matrix or null matrix of order
of India
 MATRICES 2.37

0
0 0  
(m, n) and it is denoted by : Omn. Thus [0, 0];   ;  0  are all zero matrices, but all of matrices,
but of different orders. 0 0 0
 
Square Matrix and Rectangular Matrix: If the number of rows and columns in a matrix are same, such
 2 0 0
1 0  
a matrix is called a square matrix; otherwise it is called a rectangular matrix.   ;  0 -3 0  are
 0 3  0 0 5
 
examples of square matrix are zero except on the leading diagonal, then it is called diagonal matrix.

 a11 a12  a1n 

Thus, if A =   

    a ij 
 n n
a an2  a nn 
 n1
Is an n × n matrix, then the diagonal matrix obtained from it will be following type:

 a11 0 0 0 
0 a 22 0 0 
Diagonal Matrix    Diag  a11 , a 22 ,....a nn 
 . . . . 
 
0 .. .. a nn 

Scalar Matrix:

A diagonal matrix whose leading diagonal elements are all equal is called a scalar matrix, for example,

k 0 0
  1 0
 0 k 0  ;  2 ;  0 1 
0 0 k  
 
Unit Matrix:
A scalar matrix whose diagonal elements are equal to unity is called unit matrix and it is denoted by
In×n, if it is order of order n .For example,
1 0 0 0 
0 1 0 0 
A  I
 . . . .  n n
 
0 .. .. 1 

© The Institute of Chartered Accountants of India

 2.38 BUSINESS MATHEMATICS

Upper triangle matrix:

A matrix is known as upper triangular matrix if all the elements below the leading diagonal are zero.
For example.

Lower Triangular Matrix:

A matrix is known as lower triangular matrix if all the elements above the leading diagonal are zero.
For example.

1 0 0
 2 3 0 ; 1 0
   
 6 8 2  7 5

Sub Matrix:
The matrix obtained by deleting one or more rows or columns or both of a matrix is called its sub
matrix. For example.

 1 3 7
Let A =  -2 0 3 
 
 6 8 2 
The sub matrix is obtained by deleting second row and the second column from matrix A.

1 7
B= 
6 2 
Equal Matrices:

Two matrices A=[aij] and B=[bij] are said to be equal if they satisfy the following two conditions.
(i) The order of both the matrices is same;
(ii) Corresponding elements in both the matrices are equal i.e.,
aij = bij (i = 1,2,…..m and j=1,2…….n)

2.2.3 ALGEBRA OF MATRICES

Addition and Subtraction of matrices: Let A and B be two matrices of the same order. Then the
addition of A and B, denoted by A+B, is the matrix obtained by adding corresponding entries of A
and similarly to subtract two matrices we just subtract their corresponding elements.
Thus, if A = (aij) m×n and B = (bij) m×n, then
© The Institute of Chartered Accountants of India

JSNR_51703829_ICAI_Business Mathematics_Logical Reasoning & Statistice_Text.pdf___94 / 808

 MATRICES 2.39

A+B= (aij + bij) m×n

Remark: We can add two matrices of the same order. If they are of the same order, we say they
are comfortable for addition. Also, the order of the matrices is the same as that of the two original
matrices.
Property: If A, B, C are matrices of same order, then
(i) A + B = B + A (Commutative Law)
(ii) (A + B) + C = A + (B + C) (Associative Law)
(iii) k (A + B) = k.A + k.B, where 'k' is constant

 2 3 5   5 3 0   7 0 5 
Example 1:     
 4 6 0  1 4 2   5 10 2 
 2 3 5   5 3 0   3 6 5 
     
 4 6 0   1 4 2   3 2 2 
Negative of a Matrix: If A is any matrix, the negative of A is denoted by

-2 1 
-A= -5 -4 
 
 6 0 
Scalar Multiplication
The multiplication of a matrix by scalar k implies the multiplication of every element.
Example 2:

 2 3
Let A =   k=3
 4 5
6 9
Solution: Then k A =  
12 15 
Multiplication of two matrices.
The product A B of two matrices A and B dened only if the number of columns in Matrix A is equal
to the number of rows in Matrix B.
Properties of matrix Multiplication:
(i) Matrix multiplication is not commutative in general, i.e. AB ≠ BA.
(ii) Matrix multiplication is associative (AB) C = A(BC), where both sides are dened.
(iii) Multiplication distributes over addition of Matrices i.e.,
(a) A (B + C) = AB + AC
(b)The(AInstitute
© + B) C of
= Chartered
AC + BC Accountants of India

JSNR_51703829_ICAI_Business Mathematics_Logical Reasoning & Statistice_Text.pdf___95 / 808

 2.40 BUSINESS MATHEMATICS

(iv) If A, B and C are three matrices such that AB = AC , then the general B ≠ C.
(v) If A is m×n matrix and O is m × n null matrix, then A.O = O.A = O (Multplicative property of Zero)
(vi) If A is a square matrix and I is a Identity matrix of the same order, then AI = IA = A (Multplicative
(vii) Product of the two no-zero matrices is non zero matrix. Identity property)

5 3
1 5 3   
Example: 3 if A=   B=  1 0  , nd AB
 4 5 6 2 8
 
 1×5+5×1+3×2 1×3+5×0+3×8 
Solution: AB=  
 4×5+5×1+6×2 4×3+5×0+6×8 

 5+5+6 3+24   16 27 
  = 
 20+5+12 12+48   37 60 
Example 4: The annual sale volume of three products X , Y , Z whose sale prices per unit are ` 3.50
`2.75 , ` 1.50 respectively. In two different market I and II are shown below.

Market Product
X Y Z
I 6,000 9,000 13,000
II 12,000 6,000 17,000
Find the total revenue in each market with the help of matrices.
Solution: Let P denotes the column matrix of prices and S denote the rectangular matrix of sale of
volumes of three different commodities at three different markets. Then,
Rs. X Y Z
3.50  X
6000 9000 13000  I
P = 2.75  Y and S = 12000 6000 17000  II
1.50  Z  

3.50 
6000 9000 13000  
Total revenue in markets I and II     2.75
12000 6000 17000  1.50 
 
 Rs.(21,000+24750+19,500) 
 
Rs.(42,000+16,500+25,500)
Rs.65,250  I
 
Rs.84,000  II

© The Institute of Chartered Accountants of India

 MATRICES 2.41

Transpose of Matrix: The matrix is obtained by interchanging rows and columns of a matrix A is
called its transpose. Transpose of a matrix by AT or A’.
Symbolically, if A=[aij] and A’=[bij]
Then aij=bij
Example:

1 3 7 1 -2 6

Let A= -2 0 3  then A =  3
 '
0 8 

 6 8 2   7 3 2 
Properties of transpose of a Matrix:
(1) A matrix is transpose of its matrix i.e. A = (A’)’.
(2) The transpose of the sum of the two matrices is the sum of their transpose matrices, i.e.
(A + B)’= A’ + B’
(3) Transpose of a multiplication of a matrix and constant number is equal to the multiplication of
the constant number by the transpose of matrix, i.e. (KA)’ = K.A’
(4) The transpose of the two matrices are equal to the product of their transpose in reverse order, i.e.,
(AB)’ = B’. A’
Symmetric Matrix: In any matrix if A is called symmetric then A’ = A.

1 3 7 1 3 7
  8 
8  A =  3
'
Example 5: Let A= 3 0 0

 7 8 2   7 8 2 
Here A’= A, A is called symmetric matrix.
Solution: Skew Symmetric matrix: Any matrix A is called skew symmetric. If A’=-A,
for a skew symmetric matric A = [aij], aij = – aij

1 0 0 
Example 6: Find A , if A   0 1 0 
2
 
 a b 1

1 0 0  1 0 0 
  0 1 0 
Solution: A = A.A=  0 1 0 
2
 
 a b 1  a b 1

11  0  0  0  a 1 0  0  1  0  b 1 0  0  0  0  1 

= 0  1  1 0  0  a

 0  0  1 1  0  b 0  0  1 0  0  1 
 a 1  b  0  1 a a  0  b 1   1  b a  0  b  0   1  1

© The Institute of Chartered Accountants of India

 2.42 BUSINESS MATHEMATICS

1 0 0 

= 0 1 0 =

 
0 0 1 
1 0  1
 
Example 7: (a) Show that the matrix A  3 4 5  satises the equation:
0  6  7
A 3  2A 2  A  20 I 
0.

Solution:

Now

a b   1 0 2
(b) If A =   and I = 0 1 , then show that A – (a+d) A = (bc–ad) I.
c d  
b) Solution: We may write,

L.H.S. of the given equation = A2−(a+d)A

= (bc−ad) I = R.H.S.
Hence,
© TheA2Institute
– (a + d)of A = (bc–ad)
Chartered I.
Accountants of India
 MATRICES 2.43

 1 1 a 1 
Example 8: If A=   ; B=   and (A+B) =A + B , nd the value of a and b
2 2 2

 2 1  b 1 

Solution: (A+B) =

1 a 0  1 a 0 
(A+B)2 =   
 2  b 2   2  b 2 
 1  a 2  0   2  b  (1  a )  0  2  0 
= 
  2  b 1  a   2(2  b)  2  b   0  4 
 
 1  a  2
0
=
 2a  ab  b  2 4 
 
 1 1  1 1  1  2 1  1   1 0 
A2 =   =  
 2 1  2 1  2  2 2  1  0 1
a 1  a 1   a 2  b a  1
B2 =     = 
 b 1  b 1  ab  b b  1 
 1 0   a 2  b a  1  a 2  b  1 a  1
A +B =   +  = 
2 2

 0 1  ab  b b  1   ab  b b 
Now (A + B)2 = A2 + B2

 1  a 2 0   a  b  1 a  1
2

  =  
 2a  ab  b  2 4   ab  b b 

a-1 = 0 a=1
b=4
Example 9: A company employs 60 labourers from either of party A and B, comprising of persons in
different age groups as under:

Category I (20-25 years) II (26-30 years) III (31-40 years)

Party A 25 25 15
Party B 20 30 10
Category Rates
I 1,200
II 1,000
III 600
Rate of Labour applicable to categories I, II and III are ` 1,200, ` 1,000 and ` 600 respectively. Using
matrices,
© The  nd which
Institute party is economically
of Chartered Accountants of preferable
India over the other.
 2.44

 5 15 600 
  =
  

© The Institute of Chartered Accountants of India

JSNR_51703829_ICAI_Business Mathematics_Logical Reasoning & Statistice_Text.pdf___100 / 808

 MATRICES 2.45

 1100 
 
 3 1 1 0   1700 
AB =  
 5 3 1 1   3000 
 
 2500 
 3 1100  11700  1 3000  0  2500 
= 
 5 1100  3 1700  1 3000  1 2500 
 8000 
= 
16100 
Therefore, the monthly bill for a school is ` 8,000 and for a college is ` 16,100
Example 11: There are two families A and B .There are 4 men, 6 women and 2 Children in a Family A
and 2 men, 2 women, and 4 children in Family B .The recommended requirement of calories in Man:
2400, Woman : 1900, Child : 1800 and for proteins in Man: 55 gm, Woman: 45 gm and Child: 33 gm.
Solution: Represent the above information by matrices in using matrix multiplication method
Solution: The members of the two families can be represented by the 2 × 3 matrix.
M W C
A 4 6 2 
F =
B  2 2 4 

And the recommended daily requirement of calories and proteins for each member can be represented
by the 3 × 2 matrix:
Calories Proteins
M 2400 55 
F = W 1900 45 
C 1800 33 

The total requirements of calories and proteins for each of the families is given by matrix multiplication.

 2400 55 
4 6 2    A 24600 556 
FR =   1900 45

 2 2 4  1800 33
 B 15800 332 
 
Hence nally A requires 24,600 calories and 556 gm proteins and Family B requires 15,800 calories
and 332 gm proteins.
Example 12: Three rms A, B and C supplied 40, 35 and 25 truckloads of stones and 5, 8 truckloads
of sand respectively to a contractor. If the costs of stone and sand are ` 1200 and `500 per truck load
respectively, nd total amount paid by the contractor to each of these rms, buy using matrix method.
Solution: The amount of stone and sand supplied to a contractor by three rms A, B and C can
represented by using matrix method.
© The Institute of Chartered Accountants of India
 2.46 BUSINESS MATHEMATICS

Stone Sand
A 40 10 
X = B  35 5 
C  25 8 

The cost per truck load of stone and stand can be represented by the column matrix.
Stone 1200 
Y=
Sand  500 

Thus, the total amount paid by the contractor to each of these rms is given by the matrix product.
Stone 1200 
Y=
Sand  500 

 40 10  53,000  A
  1200   
XY= 35 5    =  44,500  B
500
 25 8    34,000  C
 

Hence the amount paid to rms A = ` 53,000; B = ` 44,500 and C = ` 34,000

2.2.4 DETERMINANTS
The determinant of a square matrix is a number which is associated with the square matrix. This
number may be positive, negative or zero > the determinant of a square matrix A commonly denoted
by det A or | A| or ∆. The matrices which are not square do not have determinants.
Determinants are quite useful to solving a system of linear equations. They are also equations. They
are also helpful in expressing certain formulas.

a b
The determinant of a (2 × 2) matrix A =   =  ad  bc 
c d 
 a1 a 2 a3 
The determinant of (3 × 3) matrix, A =  b1 b2 b3 

c c2 c3 
 1
a1 a 2 a 3
A  b1 b2 b3
c1 c2 c3
b2 b3 b1 b3 b1 b2
And its dened as a1 - a2 + a3
c2 c3 c1 c3 c1 c2
= a1 (b2c3-b3c2) – a2(b1c3-b3c1) + a3(b1c2-b2c1)
© The Institute of Chartered Accountants of India
 MATRICES 2.47

Minors and Cofactors of a Determinant:

Minor of the element of a determinant is the determinant of Mij by deleting ith row and jth column
in which element is existing.
Cofactor of matrix A = (-1) i+j Mij , Where Mij = Minor of the element ith row and jth column.
a1 a 2 a 3
Minors: Let us consider the determinant   b1 b2 b3
c1 c2 c3
b2 b3 b b3 b1 b2
M11 = = b2c3 – b3c2 ; M12  1 = b1c3 – b3c1 ; M13  = b1c2 – b2c1
c2 c3 c1 c3 c1 c2
a 2 a3 a1 a 3 a1 a 2
M21  = a2c3 – a3c2; M22  = a1c3 – a3c1; M22  = a1c2 – a2c1;
c2 c3 c1 c3 c1 c2
a 2 a3 a1 a 3 a1 a 3
M31  = a2b3 – a3b1; M22  = a1b3 – a3b1; M22  = a1b2 – a2b1;
b2 b3 b1 b3 c1 c3
Cofactors
C11= (-1)1+1M11= M11, C12= (-1) 1+2M12= -M21 ; C13= (-1) 1+3M13= M13
C21= (-1)2+1M21= - M21 , C22= (-1) 2+2M22= M22 ; C23= (-1) 2+3M23= -M23
C31= (-1) 3+1M31= M31 , C32= (-1) 3+2M32= -M32 ; C33= (-1) 3+3M33= M33
The value of determinant can be dened in terms of cofactor matrix as
∆ = a 11 c 11 + a 12 c 12 + a13 c13
or
∆ = a 11 c 11 + a 21 c 12 + a31 c13
Properties of Determinants:
1) The value of determinant remains unaltered interchanged if its rows or columns
interchanged.
2) The value of determinant change signs if any two rows (or columns) interchanges.
3) The value of determinant is zero if any two rows (any columns) then value of determinant
is equal to zero.
4) The value determinant becomes k times (where k is constant) if any row or columns
multiplied by k the value of determinant also multiplied by k.
5) The value of determinant is zero if any two rows (or column) are proportional then the
value of determinant is equal to zero.
6) If each element of any row (or column) is a sum of two numbers, the determinant can be
expressed as the sum of the determinants.
7) The value of determinant remains same if to any (or column) multiple of row (or column)
isThe
© added or subtracted.
Institute of Chartered Accountants of India
 2.48 BUSINESS MATHEMATICS

Singular and Non-Singular Matrices: Any Square Matrix A is singular, if | A | = 0 . The matrix is
non-singular, if | A | ≠ 0 .

 1 2 
Example 13: If A =   Prove that A is a singular matrix.
 3 6 

Solution : | A | =
1 2 = -1 × 6 - 2 × -3 = 0
3 6
A is singular matrix.
Example 14: Find the determinant value of the following matrices.

 1 2 3

A= 4 5 6

 
7 8 9
 
Solution by denition

5 6 4 6 4 5
∆=1 –2 +3
8 9 7 9 7 8

= 1(45 – 48) –2(36 – 42) + 3(32 – 35)

= -3 + 12 - 9 = 0
Adjoint Matrix: Adjoint of A Matrix is the transpose of the Cofactor Matrix
Example 15: Find the Adjoint of the Matrix.

 1 4 0
A = - 1 2 2 
 
 0 0 2 
Solution:

 14 0 
 
The Co-factors of elements of A =  - 1 2 2  are calculated below:
 0 02 
2 2  
A11= (-1) 1+1 =4
0 2

1 2
A12= (-1) 1+2 =2
0 2
1 2
A13= (-1)1+3 =0
0 0
© The Institute of Chartered Accountants of India

JSNR_51703829_ICAI_Business Mathematics_Logical Reasoning & Statistice_Text.pdf___104 / 808

 MATRICES 2.49

4 0
A21= (-1)2+1 = -8
0 2
10
A22= (-1)2+2 =2
02
14
A23= (-1)2+3 =0
00
4 0
A31= (-1) 3+1 =8
2 2
10
A32= (-1)3+2 = -2
-1 2
14
A33= (-1) 3+3 =6
-1 2

 4 -8 8 
 
Now Adj. A =  2 2 - 2 
0 0 6
 

2.2.5 INVERSE OF A MATRIX

If A is a Square matrix and A ≠ 0 then
1
A1   Adjoint of A 
A

Example 16:
Solve the following system of equations by matrix inversion method :
2x + 8y + 5z = 5
X+y+z = (-2)
X + 2y – z = -2
Solution: The given system of equations can be written in the form, AX = B.

2 8 5  X 5 
     
Where (A) = 1 1 1' X   Y  and B   - 2 
1 2 1  Z  2 
     

© The Institute of Chartered Accountants of India

 2.50 BUSINESS MATHEMATICS

285
det (A) = 1 1 1 = 2 (-1–2) – 8 ( -1 -1) + 5(2–1)
1 2 -1
= -6 + 16 + 5
= 15  0
Hence, the system has a unique solution as A is non-singular. The solution is given by
X = A-1B
To nd A-1, we nd the cofactors.
A11 = -3; A12 = + 2; A13 = 1, A21 = + 18; A22 =-7; A23 = 4; A31 = 3; A22 = +3; A33 = -6
3 2 1 
 
Co-factor of A = 18 - 7 4 
 3 3 - 6
 
  3 18 3 
 
Adj: A = (co-factor A)T =  2 -7 3
 1 4 - 6
 

Hence, x = -3; y = 2 and z = -1

1 2
Example 17: Show that the matrix A =  satises the equation
3 4 
A2 –5A –2I = 0
Hence, deduce the value of A-1

© The Institute of Chartered Accountants of India

 MATRICES 2.51

Solution:

Since A2 – 5A – 2I = 0,
 A-1 (A2 – 5A – 2I) = 0
 A-5I – 2A-1 = 0
 2A-1 = A – 5I

1 1 2 5 1 0
= –
2 3 4  2 0 1

1 5 
 2 - 2 1- 0 
=  
3 - 0 2 - 5 
 2 2 
 2 1 
=  3 1
 - 
 2 2
 2 1 
 A- 1 =  3 1 
 -
 2 2
Example 18:
Fine the inverse of the matrix.
2 3 
 
 4 -1 
Solution: Hence, solve the system of equations.
2x – 3y = 3
4x – 11y = 11
© The Institute of Chartered Accountants of India
 2.52 BUSINESS MATHEMATICS

Hence, Inverse of

The given system of equations cab be written as

AX = B
2 -3  x   3
Where A =  , X    and B   
 4 -1  y  1 
 11 3 
 x 
 10 - 10 
Therefore, X =    A B  
1

 y 2 1 
 - 
5 5 
 0
=  
 1
Hence x = 0, y = -1
Example 19: Using the inverse of the coefcient matrix, solve the following system of equations:
x+y+ z=3
x + 2y + 3z =4
x + 4y + 9z = 6
1 1 1   x 3
   
Solution: The given equation can be written as AX = B. Where A =  1 2 3  , X =  y  and B =  4
 
1 4 9  z 6
Since,      

 The given equations are consistent, and the solution is given by X =A-1 B.
Let us nd the cofactors:
A11 = 6; A12= -6; A13= 2; A21 = -5; A22 = 8; A23 = -3
A31 = 1; ©AThe
32
= -Institute
2 and Aof33Chartered
=1 Accountants of India
 MATRICES 2.53

 6 -6 2   6 -5 1
   
Then Cof. A = 1  - 5 8 - 3 ; adj. A   - 6 8 - 2 
 1 -2 1   2 -3 1
   
 6 -5 1 
1 1 
Now, A-1 = adj , A   - 6 8 - 2 
A 2 
 2 -3 1 
 6 5 1  3   4  2
1   1    
 X   - 6 8 - 2   4    2   1 ,
2    2 0 0
 2 - 3 1  6    
Hence, x = –2; y = 1 and z = 0

2.2.6 SOLUTION OF LINEAR EQUATIONS IN THREE VARIABLES

(CRAMER’S RULE)
The solution of equations
a11x + a12y + a13z = d1
a21x + a22y + a23z = d2
a31x + a32y + a33z = d3
x y z
is given by x = ;y= ;z=
  
provided ∆≠0, and
a11 a12 a13
∆ = a 21 a 22 a 23
a 31 a 32 a 33
d1 a12 a13
∆x = d 2 a 22 a 23
d3 a 32 a 33
a11 d1 a13
∆y = a 21 d 2 a 23
a 31 d3 a 33
a11 a12 d1
∆z = a 21 a 22 d 2
a 31 a 32 d3
© The Institute of Chartered Accountants of India
 2.54 BUSINESS MATHEMATICS

Notes : 1) If ∆ = 0; and ∆x = 0, ∆y = 0 , ∆z= 0; then the given equations will have innite solutions
and equations will be dependent.
2) If ∆ = 0; and at least ∆x , ∆y = 0 , ∆z; is not zero then the equations will have solution and
the equations have no solution and the equations are said to be inconsistent.
Example 20: Solve the equations:
1) 2x – y + z = 4
X + 3y + 2z = 12
3x + 2y + 3z = 16
Solution: Considering the equations:
2x – y + z = 4
x + 3y + 2z = 12
3x + 2y + 3z = 16
By using Cramer’s Rule, the solution of the equations are given below:
4 1 1
12 3 2
x 16 2 3 4(9  4)  1(36  32)  1(24  48)
x= = 
 2 1 1 2(9  4)  1(3  6)  1(2  9)
1 3 2
3 2 3
4  5  1 4  (24) 0
 
25  3  7 0

2 4 1
1 12 2
y 3 16 3 2(36  32)  4(3  6)  1(16  36)

y= 
 0 0
48  20  28 0
 
0 0
Since ∆ = 0; ∆x= 0, ∆y= 0 and ∆z= 0,
There the equations are dependent and will have innite solutions;
Example 21:
x + y + 3z = 6
x – 3y – 3z = –4
5x – 3y + 3z = 8
© The Institute of Chartered Accountants of India
 MATRICES 2.55

Solution: By applying Cramer’s rule, we get

6 1 3
4 3 3
x 8 3 3 6(9  9)  1(12  24)  3(12  24)
x= = 
 1 1 3 1(9  9)  1(3  15)  3(3  15)
1 3 3
5 3 3
108  12  4  108 12
 
0 0

Since ∆x ≠ 0 and ∆ = 0, therefore the system of equations are inconsistent.

Example 22: The given equations are:
x + y – z = –2
3x + 2y + 3z =13
2x + 7y + 4z = 31
Solution:
1 1 1 2 1 1 1 2 1 1 1 2
Here ∆ = 3 2 3 ; ∆x = 13 2 3 ; ∆y = 3 13 3 ; ∆z = 3 2 13
2 7 4 31 7 4 2 31 4 2 7 31
∆ = 1 (8 – 21) –1 (12 – 6) –1(21 – 4) = –13–6–17= –36
∆x = –2 (8 – 21) –1 (52 – 93) –1(91 – 62) = 26 + 41 – 29 = 38
∆y = 1 (52 – 93) +2 (12 – 6) –1(93 – 26) =– 41 + 12 – 67= –96
∆z = 1 (62 – 91) –1 (93 – 26) –2(21 – 4) = –29 – 67 = – 130

x 38 19
Hence; x = = 
 36 18
y 96 8
y= = =
 36 3
z 130 65
z= = 
 36 18

© The Institute of Chartered Accountants of India

JSNR_51703829_ICAI_Business Mathematics_Logical Reasoning & Statistice_Text.pdf___111 / 808

 2.56 BUSINESS MATHEMATICS

UNIT -II EXERCISE: A

Choose the most appropriate option (a), (b), (c), or (d)
1) If a matrix has 16 elements; what are the possible orders it can have
(a) 2 × 8 ; 8 × 1; 4 × 4; 1 × 16; 16 × 1 (b) 2 × 8 ; 8 × 2; 4 × 4; 1 × 16; 16 × 1
(c) 2 × 8 ; 8 × 2; 4 × 1; 1 × 16; 16 × 1 (d) 2 × 4 ; 8 × 2; 4 × 4; 1 × 16; 16 × 1
2) Transpose of a rectangular matrix is a
(a) rectangular matrix (b) diagonal matrix
(c) square matrix (d) scaler matrix
3) Transpose of a row matrix is
(a) zero matrix (b) diagonal matrix
(c) column matrix (d) row matrix
4) Two matrices A and B are multiplied to get AB if
(a) both are rectangular
(b) both have same order
(c) no. of columns of A is equal to rows of B
(d) no. of rows of A is equal to no. of columns of B
5) If |A| = 0, then A is
(a) zero matrix (b) singular matrix
(c) non-singular matrix (d) 0
6) If A is a symmetric matrix, then At =
(a) A (b) |A|
(c) 0 (d) diagonal matrix
7) If the order of matrix A is m × p. And the order of B is p × n. Then the order of matrix AB is?
(a) m × n (b) n × m
(c) n × p (d) m × p
8) If A and B are matrices, then which from the following is true?
(a) A + B ≠ B + A (b) (At)t ≠ A
(c) AB ≠ BA (d) all are true
9) What is a, if
2 3
A  
4 aInstitute
©The  of Chartered Accountants of India
 MATRICES 2.57

is a singular matrix?
(a) 5 (b) 6
(c) 7 (d) 8

 2i 3i  2
10) if A=   (i =-1) then |A| = ?
 2i -i 
(a) 2 (c) 8
(c) 4 (d) 5
11) If

then order of matrix A = ?

(a) 2 x 2 (b) 2 x 3
(c) 3 x 2 (d) 3 x 3

 2 3  1 5  2 5
Using 12-16 Let A    B    C   
4 5   6 7   3 4
12) Find A + B.

3 2  3 2
(a)   (b)  
10 2   10 2 

 2 3  3 1
(c)   (d)  
 10 2   10 2 

13) Find A–B.

1 2  1 8
(a)   (b)  
 2 2   2 12 

1 8   1 8
(c)   (d)  
 2 12   12 2 

© The Institute of Chartered Accountants of India

 2.58 BUSINESS MATHEMATICS

14) 3A – C

 4 14   4 14 
(a)   (b)  
 9 11   9 11 

 4 14   2 3 
(c)   (d)  
 9 11  4 5 
15) AB

 16 31   16 31 
(a)   (b)  
 34 15   34 15 
 16 31  2 3 
(c)   (d)  
 34 5  4 5 
16) BA

 22 22   22 22 
(a)   (b)  
 16 53   16 53 
 22 11  22 33 
(c)   (d)  
 16 53   16 53 
 a -b   a b 
17)   x  
 b a   -b a 
a 2  b2 0   a 2  b 2 0 
(a)   (b)  
 0 a 2  b2   0 a 2  b2 

a 2  b2 0  a 2  b2 0 
(c)   (d)  
 0 a  b2 
2
 0 a  b2 
2

 a 2  b2 b2  c2   2ab 2bc 
18)  2    
a c a 2  b2   2ac 2ab 
2

 a 2  b 2  2ab b 2  c 2  2bc   a  b  2 b  c  
2

(a)  2  or  
 a  c  2ac a  b  2ab   a  c   a  b  
2 2 2 2 2

 a 2  b 2  2ab b 2  c 2  2bc   a  b  2 b  c  
2

(b)  2  or  
 a  c  2ac a  b  2ab   a  c   a  b  
2 2 2 2 2

© The Institute of Chartered Accountants of India

 MATRICES 2.59

 a 2  b 2  2ab b 2  c 2  2bc   a  b  2 b  c  
2

(c)  2  or  
 a  c  2ac a  b  2ab   a  c   a  b  
2 2 2 2 2

 a 2  b 2  2ab b 2  c 2  2bc   a  b  2 b  c  
2

(d)  2  or  
 a  c  2ac a  b  2ab   a  c   a  b  
2 2 2 2 2

 l m   -p q 
19)   +  
n o   r s

l  p m  q  l  p m  q 
(a)  (b) 
n  r s  n  r s 
l  p m  q  l  p m  q 
(c)  (d) 
n  r s  
n  r o  s 

 a b a b 
20)     
 b a   b a 
a 2  b2 0  a 2  b2 0 
(a)   (b)  
 0 a  b 2 
2
 0 a  b 2 
2

 a 2  b 2 0  a 2  b2 0 
(c)   (d)  
 0 a 2  b2   0 a 2  b2 

1
21)  2    3 4 5 6 
 
5
 
3 4 5 6 3 5 4 6
 
(a)  6 8 10 12  (b)  6 8 10 12 
 
15 20 25 30  12 16 20 24 

3 4 5 6 3 4 5 6
(c)
 6 8 10 12  
(d) 6 8 10 12

   
12 16 20 24   24 16 16 12 

© The Institute of Chartered Accountants of India

 2.60 BUSINESS MATHEMATICS

 x y  1 2 3 
22.    
 2 3   x y z
 x  2 xy 3 x  y2 3 xyz  x  xy 2 x  y2 3 x  yz 
(a)   (b)  
 2  3x 4  3 y 6  3z   2  3x 4  3 y 6  3z 

 x  2 xy 2 xy  y2 12 yz  x  xy 2 x  y2 3 x  yz
(c)   (d)  
 2  3x 4  3 y 6  3z   2  3x 4  3 y 6  3z 
 1 2 3   1 3 5 
   
23.  4 5 6    0 2 4 
7 8 9 3 0 5
   
10 1 12  10 1 28 
   22 2 70 
(a)  22 22 70  (b)  
34 37 112  34 5 112 

10 1 28  10 1 28 

(c) 22 2 70
 (d)
 22 2 70 
   
34 5 112  34 5 112 
 2 3 
 3 1 3   
24.  1 0 
 1 0 2   
3 1 
14 6  2 12 
(a)   (b) 4 5 
 4 5 

14 6   14 6 
(c)  (d)  4

 4 5   5 

© The Institute of Chartered Accountants of India

 MATRICES 2.61

1 2 3 0
3 1 2   
2 3 0 1
25) if A=   , B= 
2 0 4 3 0 1 2
 
 
Find AB. Does BA exist?
(a) AB exists but BA not Exists (b) AB not exists BA Exists
(c) Both Ab and BA not Exists (d) None of these

0 3
 
 0 2 2 3 1 2
26) if A=   ;B= 
3 2 1 0  2 1
 
3 0

(a) AB ≠ BA (b) AB= BA

(c) AB exists BA not exists (d) AB not exists BA exists

0 i 
 ; where i  1
2
27) If A= 
 i 0

Find A2, A3 etc.

 1 0  3  0 i   1 0  3  0 i 
(a) A2 =   A   i 0  (b) A2 =   A   i 0 
 0 1    0 1  
1 0  3  0 i  1 0  3  0 i 
(c) A2 =   A   i 0  (d) A2 =   A   i 0 
0 1   0 1   

28) Find the elements C23, C32, C31in the product C=AB.

 2 3 4  1 3 0
 
Where A = 1 2 3 , B = 1 2 1
 
   
1 1 2  0 0 2
     1 12 11
(a) C23= 8, C32= =-1, C22= 7, C31= 5 and AB =  1 7 8 
 
 0 5 5 
 1 12 11
 1 7 8 
(b) C23= 8, C32= 5, C22= 7, C31=0 and AB =  
 0 5 5 
© The Institute of Chartered Accountants of India
 2.62 BUSINESS MATHEMATICS

 1 12 11
(c) C23= 8, C32= –1, C22 = 7, C31 = 5 and AB =  1 7 8 

 2 5 5 
 1 12 11 
 8 
(d) C23= 8, C32= –1, C22= 7, C31 = 5 and AB =  1 7
 0 5 5
29) Using matrix Cramers method
∆x = 1, ∆y = -1 , ∆Z =1 , ∆ = 1 , nd x, y and z values
(a) x = 1 , y = –1 and z= -1 (b) x = –1 , y = 1 and z = 1
(c) x = 1 , y = –1 and z= 1 (d) x = –1 , y = –1 and z = 1
30) 4x – 5y – 2z= 0; 2x + 2y + z = 2; 2x + 2y + 8z = –1 then the values of x, y, z using crammers rule
(a) x = 1 , y = –1 and z = 1 (b) inconsistent
(c) x = 1 , y = –1 and z = 1 (d) none of these
31) x + y = –1; y + z = 1; z + x = 0
(a) x = –1; y = 0; z = 1 (b) x = 1; y = 0; z = 1
(c) x = 1; y = 0; z = –1 (d) x = –1; y = 0; z = –1

6 5
32) If A =   , nd (A’)’
3 9
(a) A (b) -A
(c) A2 (d) none of these

33) Chose the correct alternative;

x y  2 3
if 2   -9   =18 
z p  1 0
(a) X=18 ; z= 9/2 (b) x= 0 , z= -9/2
(c) X= 0 ; z= 9/2 (d) None of these

 0 3 -4 
34) -3 0 -5  is a
 4 4 8 

(a) Symmetric matrix (b) Null matrix

(c) ©Skew - symmetric matrix (d) None of these
The Institute of Chartered Accountants of India
 MATRICES 2.63

6 10 
35 ) if A =  
3 5 
(a) Is a singular matrix (b) Non-singular matrix
(c) Identity matrix (d) Symmetric matrix

ANSWERS:
Unit -II Exercise (A)

1 (b) 2 (a) 3 (c) 4 (c) 5 (b)

6 (a) 7 (a) 8 (c) 9 (b) 10 (b)

11 (b) 12 (a) 13 (b) 14 (c) 15 (a)

16 (a) 17 (a) 18 (c) 19 (d) 20 (a)

21 (a) 22 (b) 23 (a) 24 (b) 25 (a)

26 (a) 27 (b) 28 (b) 29 (c) 30 (d)

31 (a) 32 (a) 33 (c) 34 (d) 35 (a)

© The Institute of Chartered Accountants of India

 2.64 BUSINESS MATHEMATICS

SUMMARY
In this unit basic applications to matrices and determinates has been studied. Matrix is
dened. Some special types of matrices are mentioned. Operations of matrices dealt with.
Determinants are dened and their properties are discussed. The methods Cramer’s rule.
1) General form matrix of order m × n is

 a11 a12 a13 ...... a1n 

a a 22 a 23 ...... a 2 n 
 21
 ... ... ... ..... ... 
 
 a m1 a m2 a m3 .... a mn 

2) Only square matrices have determinates. A Determinant of n rows and n columns is

called determinant of order n . General form of determinant of order n is
a11 a12 a13 ...... a1n
a 21 a 22 a 23 ...... a 2 n
... ... ... ..... ...
an 1
an2 a n 3 .... a nn

3) Only matrices of the same order can be added or subtracted. To add (or subtract) two
matrices, we add (or subtract) their corresponding elements.
4) To multiply a matrix with a number, we multiply every element of the matrix with that
number whereas to multiply a determinant with a number we multiply only one row (or
column) of the determinant with that number.
5) Two matrices can be multiplied only if the number of columns of the rst is the same as
the number of rows of the second, E.g. , a 2 × 3 matrix can be multiplied by a 3 × 4 matrix.
The order of resulting matrix will be 3 × 4.
6) Transpose of a matrix A is the matrix obtained by interchanging rows and columns of the
matrix A. It is denoted by A’or AT .
7) Adjoint of matrix A is transpose of the co-factor matrix of A, e.g.,

 a11 a12 a13 


If A   a 21 a 22 a 23 
a a 33 
 31 a 32
Let C11 be co-factor of a11 and so on

© The Institute of Chartered Accountants of India

 MATRICES 2.65

 C11 C21 C31 

 
Then Co-factor matrix of A   C12 C22 C32 
C 
 13 C23 C33 

1
8) A1   Adjoint of A 
A

© The Institute of Chartered Accountants of India