INSTITUTE OF ACCOUNTANCY ARUSHA

MODULE: LINEAR ALGEBRA

PROGRAMME: ODCS-II & ODIT-II 2022/2023

LECTURE NOTES: LINEAR EQUATIONS

This topic covers the following:
Formulation of systems of linear equations with two variables
Formulation of systems of linear equations with three variables
Solving systems of linear equations by elimination and substitution methods

Linear equation: A linear equation in the n -variables x1, x2, x3, x3 +……….. xn, is an equation of the form:
a1x1 + a2x2 + a3x3 +……..+ anxn = b. Whereby: a1, a2, a3 and an are integers. x1, x2, x3 and xn are variables.
Example: 2x + y + 3z = 1.
A system of linear equations: A system of m linear equations in n -variables is a collection of equations of
the form:
a11x1 + a12x2+………………+ a1nxn = b1
a21x1 + a22x2+………………+ a2nxn = b2
a31x1 + a32x2+………………+ a3nxn = b3
. . .
. . .
. . .
am1x1 + am2x2+………………+ amnxn = bm

This is also referred to as an m x n linear system whereby m = number of equations and n = number of
𝑥 − 2𝑦 + 3𝑧 = 9
variables. Example: { −𝑥 + 3𝑦 − 𝑧 = −6
2𝑥 − 5𝑦 + 5𝑧 = 17

This is a 3 x 3 linear system. The first 3 represents the number of equations while the second 3 indicates
the number of variables.

Solving systems of linear equations by elimination method

Elimination method is an algorithm used to solve linear systems by first introducing the triangular form of
a linear system. The system of linear of equations/linear system is said to be in Triangular form if the

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coefficients aij = 0 where I > j. In this case, the linear system is also termed as triangular system. The
following examples (i) and (ii) represent triangular system.
𝑥 − 2𝑦 + 𝑧 = 1 𝑥+𝑦−𝑧+𝑤 =2
(i) { 𝑦 − 3𝑧 = 5 (ii) { 𝑦 − 𝑧 − 3𝑤 = 1
𝑧=2 2𝑧 − 𝑤 = 3
When a linear system is in triangular form, then the solution set can be obtained using a technique called
back substitution
Example 1:
Use elimination method to solve the following linear systems:
(i) 𝑥 + 𝑦 = 1 and −𝑥 + 𝑦 = 1
𝑥+𝑦+𝑧=4
(ii) { −𝑥 − 𝑦 + 𝑧 = −2
2𝑥 − 𝑦 + 2𝑧 = 2
Solution
(𝑖) 𝑥 + 𝑦 = 1
−𝑥 + 𝑦 = 1
We should write the linear systems into equivalent triangular form
E1 + E2 E2 (This means add equation 1 to equation 2 to eliminate variable x and replace equation 2
with the result). After adding the two equations, we get the following
𝑥+𝑦 =1
2𝑦 = 2
Since, the linear systems are in triangular form, then we apply back substitution to get the values of x and y
2𝑦 = 2. Dividing by 2 both sides we get the value of y = 1
𝑥 + 𝑦 = 1 but y =1. Substituting into the equation, we get x = 0

𝑥+𝑦+𝑧 =4
(ii) {−𝑥 − 𝑦 + 𝑧 = −2
2𝑥 − 𝑦 + 2𝑧 = 2
We should write the linear systems into equivalent triangular form
E1 + E2 E2 (Add equation 1 to equation 2 and replace equation 2 with the result) to eliminate variable
x
-2E1 + E3 E3 (Add -2 times equation 1 to equation 2 and replace equation 3 with the result) to
eliminate variable x. We get the following system of equations:

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 𝑥+𝑦+𝑧 = 4
{ 2𝑧 = 2
−3𝑦 = −6

The system of equations is not yet in a triangular form. We should interchange equation 2 with equation 3.
That is: E2 E3. The following triangular form is obtained after interchanging:
𝑥+𝑦+𝑧 =4
{ −3𝑦 = −6
2𝑧 = 2
Since the system of equations is in triangular form, we can now apply back substitution technique to get the
exact values of x, y and z variables.

2𝑧 = 2. Dividing by 2 both sides, we get z = 1

−3𝑦 = −6. Dividing by -3 both sides, we get y = 2
𝑥 + 𝑦 + 𝑧 = 4. But y = 2 and z = 1 substituting into an equation, we get x =1

Solve by elimination method (Students to discuss in pairs)

𝑥 + 2𝑦 + 𝑧 = 8 𝑥 + 3𝑦 − 2𝑧 = 14
(i) {2𝑥 + 𝑦 − 𝑧 = 4 (iii) { 𝑦 + 4𝑧 = 13
𝑥 + 𝑦 + 3𝑧 = 7 2𝑥 + 5𝑧 = 16

−3𝑥 − 2𝑦 + 2𝑧 = −2
(ii) { −𝑥 − 3𝑦 + 𝑧 = −3 (iv) 2𝑥 + 𝑦 = 5 and 𝑥 + 4𝑦 = 13
𝑥 − 2𝑦 + 𝑧 = −2

Solving systems of linear equations by substitution method

In substitution method, we solve for a variable in one the given equations then substituting it into the other
equations. Then we back-solve for the other variables.
Example 2:
Solve the following systems of equations by substitutions method
(i) 2𝑥 + 5𝑦 = 30 and 6𝑥 + 𝑦 = 10

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 −2𝑥 + 𝑦 + 3𝑧 = 20
(ii) {−3𝑥 + 2𝑦 + 𝑧 = 21
3𝑥 − 2𝑦 + 3𝑧 = −9
Solution
(i) 2𝑥 + 5𝑦 = 30 ………………………………………………………………………………….eqn (1)
6𝑥 + 𝑦 = 10 ……………………………………………………………………………………. eqn(2)
We select one of the equations and make either x or y the subject and substitute into the other
equation.
6𝑥 + 𝑦 = 10. Making y the subject, we get 𝑦 = 10 − 6𝑥 …………………………………eqn (3)
Form eqn (1): 2𝑥 + 5𝑦 = 30 but 𝑦 = 10 − 6𝑥
2𝑥 + 5 (10 − 6𝑥) = 30
2𝑥 + 50 − 30𝑥 = 30
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20 = 28𝑥 Dividing by 28 both sides, we get x = 7
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From eqn (3): 𝑦 = 10 − 6𝑥 but x = 7
5
𝑦 = 10 − 6(7)
40
𝑦= 7
5 40
The values of 𝑥 = 7 and 𝑦 = 7

−2𝑥 + 𝑦 + 3𝑧 = 20 … … … … … … … … … … … … … … … … . eqn(1)
(ii) −3𝑥 + 2𝑦 + 𝑧 = 21 … … … … … … … … … … … … … … … … eqn (2)
3𝑥 − 2𝑦 + 3𝑧 = −9 … … … … … … … … … … … … … … … … . . eqn(3)
We select any equation and make one of the variables the subject
Let us use eqn (1): −2𝑥 + 𝑦 + 3𝑧 = 20
𝑦 = 20 + 2𝑥 − 3𝑧 …………………………………….eqn (4)
We substitute eqn(4) into eqns (2) and (3)
−3𝑥 + 2𝑦 + 𝑧 = 21
−3𝑥 + 2 (20 + 2𝑥 − 3𝑧) + 𝑧 = 21
−3𝑥 + 40 + 4𝑥 − 6𝑧 + 𝑧 = 21
𝑥 − 5𝑧 = −19………………………………………………………………….eqn(5)
3𝑥 − 2𝑦 + 3𝑧 = −9
3𝑥 − 2 (20 + 2𝑥 − 3𝑧) + 3𝑧 = −9
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3𝑥 − 40 − 4𝑥 + 6𝑧 + 3𝑧 = −9
−𝑥 + 9𝑧 = 31 ………………………………………………………………….’eqn (6)
Again, we use eqns (5) and (6)
𝑥 − 5𝑧 = −19, We make either x or z the subject. Let us make x the subject
𝑥 = −19 + 5𝑧 ………………………………………………………………….eqn (7)
We substitute eqn (7) into eqn (6)
−𝑥 + 9𝑧 = 31
− (−19 + 5𝑧) + 9𝑧 = 31
19 − 5𝑧 + 9𝑧 = 31
4𝑧 = 12. Dividing by 4 both sides, we get 𝑧 = 3.
From eqn (7): −𝑥 + 9𝑧 = 31 but 𝑧 = 3. Then the value of 𝑥 = −4
From eqn (4): 𝑦 = 20 + 2𝑥 − 3𝑧
𝑦 = 20 + 2 (−4) − 3(3)
𝑦=3
The values of 𝑥 = −4, 𝑦 = 3 and 𝑧 = 3.

Questions for discussion

𝑥 + 2𝑦 + 𝑧 = 8
(i) {2𝑥 + 𝑦 − 𝑧 = 4
𝑥 + 𝑦 + 3𝑧 = 7
2𝑥 − 𝑦 − 3𝑧 = 1
(ii) { 4𝑥 + 3𝑦 + 2𝑧 = −4
−3𝑥 + 2𝑦 + 5𝑧 = −3
(iii) 3𝑥 + 4𝑦 = 20 and 5𝑦 = 10
𝑥 + 3𝑦 − 2𝑧 = 14
(iv) { 𝑦 + 4𝑧 = 13
2𝑥 + 5𝑧 = 16

Writing Systems of Linear Equations from Word Problems

Some word problems require the use of systems of linear equations . Here are clues to know when a word
problem requires you to write a system of linear equations:
(i) The different quantities involved

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 (ii) The value associated with each quantity
Such problems often require you to write different linear equations in different variables. Typically, one
equation will relate the number of quantities eg. people or boxes and the other equation will relate the values
eg. price of tickets or number of items in the boxes
Here are some steps to follow:
1. Understand the problem.
- Understand all the words used in stating the problem.
- Understand what you are asked to find.
- Familiarize the problem situation.
2. Translate the problem to an equation.
- Assign a variable (or variables) to represent the unknown.
- Clearly state what the variable represents.
3. Carry out the plan and solve the problem.
- Use any of methods ie. substitution , elimination , etc to solve the problem.
Example 3:
The cost of admission to a popular music concert was $162 for 12 children and 3 adults. The admission was
$122 for 8 children and 3 adults in another music concert. How much was the admission for each child and
adult?
1. Understand the problem:
The admission cost for 12 children and 3 adults was $162
The admission cost for 8 children and 3 adults was $122

2. Translate the problem to an equation.

Let x represent the admission cost for each child.

Let y represent the admission cost for each adult.

The admission cost for 12 children plus 3 adults is equal to $162

That is, 12x+3y=162

The admission cost for 8 children plus 3 adults is equal to $122.
That is, 8x+3y=122

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 3. Carry out the plan and solve the problem.

Solve the systems by any of the method you know

Therefore, the cost of admission for each child is $10 and each adult is $14.
Question (Discuss in pairs)
Dennis wants to use cottage cheese and yogurt to increase the amount of protein and calcium in his daily
diet. An ounce of cottage cheese contains 3 grams of protein and 15 milligrams of calcium. An ounce of
yogurt contains 1 gram of protein and 41 milligrams of calcium. How many ounces of cottage cheese and
yogurt should Dennis eat each day to provide exactly 62 grams of protein and 760 milligrams of calcium?

Example 4:
John invested his inheritance of $12,000 in three different funds: part in a money-market fund paying 3%
interest annually; part in municipal bonds paying 4% annually; and the rest in mutual funds paying 7%
annually. John invested $4,000 more in mutual funds than he invested in municipal bonds. The total interest
earned in one year was $670. How much did he invest in each type of fund?
Solution
To solve this problem, we use all of the information given and set up three equations.
First, we assign a variable to each of the three investment amounts:
X be amount invested in money-market funds
Y be amount invested in municipal bonds
Z be amount invested in mutual funds
The first equation indicates that the sum of the three principal amounts is $12,000.
x+ y + z = 12,000
We form the second equation according to the information that John invested $4,000 more in mutual funds
than he invested in municipal bonds.
Z = y + 4,000
The third equation shows that the total amount of interest earned from each fund equals $670.
0.03x + 0.04y + 0.07z = 670
Then, we write the three equations as a system.
X + y + z = 12,000
−y + z = 4,000
0.03x + 0.04y + 0.07z = 670

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To make the calculations simpler, we can multiply the third equation by 100. Thus,
X + y + z = 12,000 ------------------------ (1)
−y + z = 4,000 ---------------------------- (2)
3x + 4y + 7z = 67,000 -------------------- (3)
Plan your solution by any of the methods. We get, John invested $2,000 in a money-market fund,
$3,000 in municipal bonds, and $7,000 in mutual funds.

TRY
Maricopa's Success scholarship fund receives a gift of $ 200000. The money is invested in stocks, bonds,
and CDs. CDs pay 2.75 % interest, bonds pay 5.2 % interest, and stocks pay 6.2 % interest. Maricopa
Success invests $ 15000 more in bonds than in CDs. If the annual income from the investments is $ 9802.5,
how much was invested in each account? ($482888 in stock, $83288 in bonds and $68288 in CDs)

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 INSTITUTE OF ACCOUNTANCY ARUSHA
MODULE: ITT06101- LINEAR ALGEBRA
PROGRAMME: ODCS-II & ODIT-II 2022/2023
TUTORIAL QUESTIONS
1. Find a solution to the following system by elimination method
𝑥 − 2𝑦 + 3𝑧 = 9
(1) { −𝑥 + 3𝑦 − 𝑧 = −6
2𝑥 − 5𝑦 + 5𝑧 = 17

3𝑥 − 𝑦 + 𝑧 = −15
(ii) { 𝑥 + 2𝑦 − 𝑧 = 1
2𝑥 + 3𝑦 − 2𝑧 = 0
(iii) 2𝑥 + 3𝑦 = −2 and 2𝑥 = 0

𝑥 − 𝑦 − 2𝑧 = 3
2. Consider the linear system: { −𝑥 + 2𝑦 + 3𝑧 = 1
2𝑥 − 2𝑦 − 2𝑧 = −2

(i) Perform the operations: E1 + E2 E2 and -2E1 + E3 E3 and write the new
equivalent system
(ii) Solve the linear system
2𝑥 − 2𝑦 − 𝑧 = −3
3. Consider the linear system: { 𝑥 − 3𝑦 + 𝑧 = −2
𝑥 − 2𝑦 =2

(i) Perform the operations: E1 E2, -2E1 + E2 E2 ,

-E1 + E3 E3 , E2 E3 and -4E2 + E3 E3 and write the new
equivalent system
(ii) Solve the linear system

4. Solve the following systems of equations by substitution method

2𝑥 − 𝑦 − 3𝑧 = 1
(i) { 4𝑥 + 3𝑦 + 2𝑧 = −4
−3𝑥 + 2𝑦 + 5𝑧 = −3

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 2𝑥 + 𝑦 − 4𝑧 = −15
(ii) { 𝑥 + 2𝑧 = 14
−𝑦 + 3𝑧 = 13
(iii) 2𝑥 + 5𝑦 = 30 and 6𝑥 + 𝑦 = 10
−2𝑥 + 𝑦 + 3𝑧 = 20
(iv) {−3𝑥 + 2𝑦 + 𝑧 = 21
3𝑥 − 2𝑦 + 3𝑧 = −9
𝑥 + 3𝑦 − 2𝑧 = 14
(v) { 𝑦 + 4𝑧 = 13
2𝑥 + 5𝑧 = 16

5. Jasmine wants to use milk and orange juice to increase the amount of calcium and vitamin A in
her daily diet. An ounce of milk contains 37 milligrams of calcium and 57 micrograms of vitamin
A. An ounce of orange juice contains 5 milligrams of calcium and 65 micrograms of vitamin A.
How many ounces of milk and orange juice should Jasmine drink each day to provide exactly
500 milligrams of calcium and 1,200 micrograms of vitamin A?

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