Mathematics, along with the need for logic and thinking, is becoming more important in many fields. Therefore, many universities in Korea have opened and operated a college basic math course to improve basic math skills for freshmen in science and engineering. The new generation of digital generation is creative, familiar with cooperation and active. They are already rapidly changing and ready for new education, and education needs a new paradigm to evolve. Flipped Learning is being suggested which is well known as a teaching method which lets students learn the contents they will learn in advance through the advance online video and have a discussion through the team interaction in the main class for them to solve the assignment through the cooperation in a self-initiated way. In this study, we have taken a merit of flipped learning, made a model of Gauss Jordan elimination method in matrix that students cannot easily understand in the lecture. Here, we will introduce a teaching model that combines flipping learning and existing lecture methods.