This is a question I posted in this topic: Pathologies in "rng". However, I decided that the question deserves its own thread, and I want to know if anybody can answer it. For terminologies, please read my reply in that link.
Let $R$ be a (not necessarily unital) ring and $n\in\mathbb{N}$. What are all left ideals and two-sided ideals of the ring of matrices $S:=\mathrm{Mat}_{n\times n}(R)$?
Assume that $R$ is unital. Then, there is a one-to-one correspondence between the set $\mathcal{L}\left(R^n\right)$ of all left $R$-submodules of the unitary $R$-module $R^n$ and the set $\mathcal{L}(S)$ of all left ideals of $S$ which associates each $V\in\mathcal{L}\left(R^n\right)$ with the left ideal of $S$ consisting of matrices $\left[v_{i,j}\right]_{i,j\in[n]}$, where $[n]:=\{1,2,\ldots,n\}$, and $\left(v_{i,1},v_{i,2},\ldots,v_{i,n}\right) \in V$ for every $i\in[n]$. There is also a one-to-one correspondence between the set $\mathcal{T}(R)$ of two-sided ideal of $R$ and the set $\mathcal{T}(S)$ of two-sided ideals of $S$. This correspondence associates $I\in\mathcal{T}(R)$ with $\text{Mat}_{n\times n}(I)$.
Now, what happens if $R$ is nonunital? I don't know the answer, and I suspect that it is an open question.
EDIT: When $R$ is a trivial ring (i.e., an additive abelian group $R$ with the trivial multiplication: $r\cdot s:=0_R$ for all $r,s\in R$), we have a somewhat good characterization of left ideals and two-sided ideals of $\text{Mat}_{n\times n}(R)$.