Arithmetic Logic Unit (ALU) is a fundamental building block of a central processing unit (CPU) in any computing system. The ALU is the hardware that performs logical (and, or, xor) and basic arithmetic (addition, subtraction, multiplication, division) operations. Thus, its construction requires techniques in which the treatment of operands should be consistent with operations rules. In this paper, ALU based on matrix calculation introduced and developed by Raoelina Andriambololona is proposed. These techniques aim to remove illogic and inconsistent appearing in the international writing numeration with the usual rules in arithmetic. We also propose the design of code converters which convert Binary to BCD (Binary Coded Decimal) code and vice versa using matrix calculation.
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