Abstract
If m ∈ P where P is a p.i.r. (principal ideal ring), then P/ {m} is a commutative ring with unit element. The elements of this ring are designated by ā where a ∈ P. The set of square matrices of order n with elements in P/ {m} forms a ring with unit element. The units in this ring are the unimodular matrices, i.e., the matrices whose determinants are units of P/ {m}.

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