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.
Distributed File System (DFS) is a set of client and server services that allow an organization using Microsoft Windows servers to organize many distributed SMB file shares into a distributed file system. DFS has two components to its service: Location transparency (via the namespace component) and Redundancy (via the file replication component).