In optics, polarized light can be described using the Jones calculus, invented by R. C. Jones in 1941. Polarized light is represented by a Jones vector, and linear optical elements are represented by Jones matrices. When light crosses an optical element the resulting polarization of the emerging light is found by taking the product of the Jones matrix of the optical element and the Jones vector of the incident light. Note that Jones calculus is only applicable to light that is already fully polarized. Light which is randomly polarized, partially polarized, or incoherent must be treated using Mueller calculus.
Read more about Jones Calculus: Jones Vectors, Jones Matrices, Phase Retarders, Rotated Elements
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