entry
An entry is one number sitting in one cell of a matrix — exactly like a single number in one box of a spreadsheet. The matrix is the whole grid; an entry is one occupant of one slot.
Each entry has an address given by its row number and column number, in that order: the entry in row i and column j is written a_ij (read “a sub i j”). So a_23 means the number in the second row, third column. By long-standing convention the row index always comes first, the column index second.
Knowing every entry and its position completely determines the matrix. Many matrix operations are defined entry by entry — for example, two matrices are equal exactly when every corresponding entry matches.
In A = [7, 0; 3, 9], the entry a_21 is 3 (second row, first column) and a_12 is 0.
Row index first, column index second — always.