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.
End users access cloud-based applications or services through a web browser or a lightweight desktop or mobile app (often referred to as a Client) while the business software and data are stored on servers at a remote location (off-site or off-premise).loud application providers strive to give the same or better service and performance as if the software programs were installed locally on end-user computers. At the foundation of cloud computing is the broader concept of infrastructure convergence (or Converged Infrastructure) and Shared Services.