Systems of Linear Equations, Row Reduction and Echelon Forms ,Vector Equations, The Matrix Equation, Solution Sets of Linear Systems, Linear Independence, Linear Transformations, The Matrix of a Linear Transformation, Matrix Algebra, Iterative Solutions of Linear Systems, Determinants, Cramer’s Rule and Linear Transformations, Vector Spaces and Subspaces, Coordinate Systems, Applications to difference equations, Eigenvalues and Eigenvectors, Diagonalization, Discrete Dynamical Systems, Applications to Differential Equations, Iterative Estimates for Eigen Values, Orthogonality and Least-Squares, Inner Product, Least Square Problems, Applications to Linear Models, Inner Product Spaces, Applications of Inner Product Spaces.