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.
Grid Computing is a form of distributed system with non-interactive workloads. Utility Computing is a business model where computing resources are metered. Cloud Computing is a form of utility computing that allows developers to develop, deploy and run applications.
Cloud computing metaphor: For a user, the network elements representing the provider-rendered services are invisible, as if obscured by a cloud. Cloud computing is a type of Internet-based computing that provides shared computer processing resources and data to computers and other devices on demand.