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.
Grid Computing is a form of distributed system with non-interactive workloads. Utility Computing is a business model where computing resources are metered. Cloud Computing is a form of utility computing that allows developers to develop, deploy and run applications.
Cloud computing, or in simpler shorthand just the cloud, also focuses on maximizing the effectiveness of the shared resources. Cloud resources are usually not only shared by multiple users but are also dynamically reallocated per demand. This can work for allocating resources to users.