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. 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.