Linear algebra is a compulsory subject for any undergraduate mathematics course. This book is meant to make students understand the connection between linear algebra and geometric intuition. The first chapter introduced the system of linear equations. The theory was established with m-equations and n-variables. However, the problems and geometrical approach were discussed for m,n=1,2,3 or 4. Concepts of matrices, their algebra, and their properties are emphasized to solve the system of linear equations. In the next chapter, vector space, subspace, its basis, and dimension are discussed by some theorems, corollaries, and various problems. Linear transformation with its image, kernel, and associated matrix is elaborated in the next chapter. The approach of the determinant was more problem-oriented here than theoretical. Another technique to solve the system of linear equations is established using determinants.