The document discusses converting systems of linear equations to matrix equations. It provides examples of setting up matrix equations to represent word problems involving linear systems. Specifically, it shows how to take a system of 3 equations with 3 unknowns about ticket sales at a movie theater and set it up as a matrix equation to solve for the number of each type of ticket sold. The matrix equation is then solved using the inverse of the coefficient matrix to find that 22 child tickets, 37 adult tickets, and 11 senior tickets were sold.