First we have Discretization of the Transport Equation $$ \frac{\partial \rho \phi}{\partial t} + \nabla(\rho U \phi) - \nabla (\rho \Gamma_\phi \nabla \phi) = S_\phi (\phi) $$
In Finite Volume Method it looks like: $$ \int_t^{t+\Delta t} \left[ \frac{\partial}{\partial t} \int_{V_p} \rho \phi dV + \int_{V_p} \nabla \cdot (\rho U\phi)dV - \int_{V_p} \nabla \cdot (\rho \Gamma_\phi \nabla \phi)dV \right]dt = \int_t^{t+\Delta t} \left(\int_{V_p}S_\phi(\phi)dV \right)dt $$
and after transformations:
$$ \int_t^{t+\Delta t} \left[ \left( \frac{\partial \rho \phi}{\partial t} \right)_p V_p + \sum_f F\phi_f - \sum_f(\rho \Gamma_\phi)_f S.(\nabla\phi)_f \right]dt=\int_t^{t+\Delta t}(SuV_p+S_pV_p\phi_p)dt $$
and time discretization: $$ \frac{\rho_p\phi_p^n-\rho_p\phi_p^o}{\Delta t}V_p+ \frac{1}{2}\sum_f F\phi_f^n-\frac{1}{2}\sum_f(\rho\Gamma_\phi)_f S.(\nabla\phi)^n_f+ \frac{1}{2}\sum_f F\phi_f^o-\frac{1}{2}\sum_f(\rho\Gamma_\phi)_f S.(\nabla\phi)^o_f = SuV_p + \frac{1}{2}S_pV_p\phi_p^n+\frac{1}{2}S_pV_p\phi_p^o $$
For every cell we can make equation:
$$ a_p\phi^n_p+\sum_N a_N \phi_N^n = R_p $$
But how we can get elements of matrix $A$ if we don't know $\phi$? $$ [A][\phi]=[R] $$
Here Hrvoje Jasak wrote that every coefficient $ a_p $ includes the contribution from temporal derivative, convection and diffusion terms. But what formula of $a_p = ...$?
http://powerlab.fsb.hr/ped/kturbo/OpenFOAM/docs/HrvojeJasakPhD.pdf