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.
What is the difference between Cloud Computing and Software as a Service (SaaS)? Is there a difference? If you look at SaaS in Wikipedia, you will see no mention of cloud. If you look at Cloud Computing in Wikipedia, you will see that SaaS is really the so-called Application Layer (the other layers being Infrastructure and Platform). Vendors are not making this easier.