We develop a calculus that gives an elementary approach to enumerate partition-like objects using an infinite upper-triangular number-theoretic matrix. We call this matrix the Partition-Frequency Enumeration (PFE) matrix. This matrix unifies a large number of results connecting number-theoretic functions to partition-type functions. The calculus is extended to arbitrary generating functions, and functions with Weierstrass products. As a by-product, we recover (and extend) some well-known recurrence relations for many number-theoretic functions, including the sum of divisors function, Ramanujan's $τ$ function, sums of squares and triangular numbers, and for $ζ(2n)$, where $n$ is a positive integer. These include classical results due to Euler, Ewell, Ramanujan, Lehmer and others. As one application, we embed Ramanujan's famous congruences $p(5n+4)\equiv 0$ (mod $5)$ and $τ(5n+5)\equiv 0$ (mod $5)$ into an infinite family of such congruences.