Generally, we denote matrix by capital letters A, B, C, X, Y, Z, ..................... and elements or entries by small letters with numbers in suffix.
The elements of the matrix are written within the symbols [ ] or () or ∥ ∥.
The following are some examples of matrices:

In the above examples, the horizontal lines of elements are said to constitute, rows of the matrix and the vertical lines of elements are said to constitute, columns of the matrix, Thus, A has 3 rows and 2 columns, B has 3 rows and 3 columns while C has 2 rows and 3 columns.