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. In Computer science, cloud computing describes a type of outsourcing of computer services, similar to the way in which electricity supply is outsourced. Users can simply use it. They do not need to worry where the electricity is from, how it is made, or transported. Every month, they pay for what they consumed.