Simplex Algorithm

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I'm currently trying to implement the (revised) Simplex Algorithm, but according to my notes the LP in standard form $\left( Ax = b, x \geq 0 \right)$ with $A \in \mathbb R^{m \times n}$ has to have more or equal variables than contraints ($n \geq m$).

What exactly do i have to do if that's not the case? I would be glad for some help!

Thank You!

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Check page 55 ff

http://page.math.tu-berlin.de/~moehring/adm2/adm2-english.pdf

You need a kind of Phase 1.