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.
The cloud is a network of servers, and each server has a different function. Some servers use computing power to run applications or deliver a service. For example, Adobe recently moved its creative services to the cloud.