Music theory is the study of the practices and possibilities of music. The Oxford Companion to Music describes three interrelated uses of the term "music theory". The first is the "rudiments", that are needed to understand music notation ; the second is learning scholars' views on music from antiquity to the present; the third a sub-topic of musicology that "seeks to define processes and general principles in music". The musicological approach to theory differs from music analysis "in that it takes as its starting-point not the individual work or performance but the fundamental materials from which it is built."Read more on Wikipedia
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