It's false.
In general, a system with m linear and n unknowns can be written as
"a_{11}x_1 + a_{12}x_2 + ... + a_{1n}x_{n} = b_1"
"a_{21}x_1 + a_{22}x_2 + ... + a_{2n}x_{n} = b_2"
"\\vdots"
"a_{m1}x_1 + a_{m2}x_2 + ... + a_{mn}x_{n} = b_m"
where "x_1, x_2 ...x_n" are the unknowns and the numbers "a_{11}, a_{12}, ... a_{mn}" are the coefficients of the system. So, the coefficient matrix is the mxn matrix with the coefficient "\\displaystyle a_{ij}" as the (i,j)-th entry:
"\\begin{pmatrix}\na_{11} & a_{12} \\space \\space \\space \\dots & a_{1n}\\\\\na_{21} & a_{22} \\space \\space \\space \\dots & a_{2n}\\\\\n&\\vdots\\\\\na_{m1} & a_{m2} \\space \\space \\space \\dots & a_{mn}\\\\\n\\end{pmatrix}"
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