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.
1 The public cloud is a prime example of the cloud computing model: easy to set up, highly scalable and elastic, where users will only pay for the resources that they use.  Private IaaS Cloud: The private cloud employs virtualization technology and delivers cloud-computing services to a single organization.