We show how a simple variant of Gaussian elimination can be used to model abstract linear algebra directly, using matrices only to represent all categories of objects, with operations such as subspace intersection and sum. We can even provide effective support for direct sums and subalgebras. We have formalized this work in Coq, and used it to develop all of the group representation theory required for the proof of the Odd Order Theorem, including results such as the Jacobson Density Theorem, Clifford's Theorem, the Jordan-Holder Theorem for modules, the Wedderburn Structure Theorem for semisimple rings (the basis for character theory).