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.
Cloud computing is a computing-infrastructure and software model for enabling ubiquitous access to shared pools of configurable resources (such as computer networks, servers, storage, applications and services),[1][2] which can be rapidly provisioned with minimal management effort, often over the Internet.