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 simplified operating system that runs just a web browser, providing access to a variety of web-based applications that allow the user to perform many simple tasks without booting a full-scale operating system.