This document provides information about adjacency and incidence matrices used to represent graphs. It defines what a graph is consisting of edges and vertices. Adjacency and incidence matrices are introduced as ways to represent graphs mathematically. The differences between directed and undirected adjacency matrices are explained. An example of each is shown with a graph. Incidence matrices are also defined showing the relationship between vertices and edges. The document concludes with applications of converting between these matrix representations and using them to find the shortest path.