In this second volume of Linear Algebra you will find topics related to Matrices and Determinants, making reference to great authors of books focused on linear algebra, such as Baldor (Baldor, 2019) with authorships on Algebra, and other expert authors on the subject (David C. Lay, Ron Larson, Grossman, Estrada, Guzmán, among others) that is why, the topics related to Matrices and Determinants; are essential for the application in real life, with the demonstration of exercises related to the methods and an annex of proposed exercises for practice.