Yes, "MAT" if from MAThematics. Most colleges and universities label mathematics courses either "MAT XXX" or "MATH XXX" but no all. MIT, for example, uses numbers for departments. The mathematics department at MIT is number 18 and all math courses are 18.xxx.
Also most colleges use "1" as the first digit for courses intended for Freshmen, "2" for courses intended primarily for Sophomores, etc. So "MAT 101" and "MAT 102" would be the lowest level college courses. "Remedial courses" that are not considered college level, and typically would not count toward college credit might be numbers "0...".