This report describes the procedure to develop mathematical literacy through learning basic mathematical concepts, and applying the acquired knowledge for the development of elemental software to be used as academic tool. Basic operations with matrix were performed using open and commercial sources software. A simple and basic matrix calculator were developed integrating mathematical concepts and software development skills, and the deliverable was a calculator developed on Java platform. The procedure started from a traditional classroom explanation; worked on calculus worksheet, solving some academic problems about addition, subtracted product of two matrix, following by the use of some commercial software, and finally the development of the own academic tool. These works were developed into the frame of competency based education system.