For a monic polynomial , its companion matrix represents multiplication by on the quotient module in the basis . With column vectors it has ones on the subdiagonal and last column . For example, . Transposing this matrix gives another common convention, so the subdiagonal convention should be specified when giving entries.
For a monic polynomial , use the companion matrix convention with ones on the subdiagonal and last column . In , the cofactors of the last-column entries, from top to bottom, are . This follows by expanding their bidiagonal minors: the subdiagonal factors cancel the cofactor signs. Laplace expansion along that column therefore gives . The degree-one case is the same identity for the one-by-one matrix .

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