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 is also defined by the support of secure multi-tenancy and by the implementing of web-oriented APIs (such as RESTful HTTP APIs) that facilitate customer self-service through web portals or customer-created client applications.