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.
These are commonly known as network file systems, even though they are not the only file systems that use the network to send data. Distributed file systems can restrict access to the file system depending on access lists or capabilities on both the servers and the clients, depending on how the protocol is designed.