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 a style of computing where massively scalable and flexible IT-related capabilities are delivered as a service to the users using Internet technologies, services may include: infrastructure, platform, applications, and storage space.