These transactions are recorded in the general journal first, and typically include more information than is included in the accounting ledger; the balance of each account is not included. As in the accounting ledger, however, the credits and debits listed in the general journal must total zero.
Part of the Software applications glossary: Distributed computing is a model in which components of a software system are shared among multiple computers to improve efficiency and performance.
How Cloud Computing Works. A cloud computing system keeps its critical data on Internet servers rather than distributing copies of data files to individual client devices. Video-sharing cloud services like Netflix, for example, stream data across the Internet to a player application on the viewing device rather than sending customers DVD or BluRay physical discs.