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.
A network of interconnected computers, such as the ARPA net, is a distributed system. A single computer can also be viewed as a distributed system in which the central control unit, the memory units, and the input-output channels are separate processes.A system is distributed if the message transmission delay is not negligible com-pared to the time between events in a single process.hey might justify this definition in terms of physical theories of time. However, if a system is to meet a specification correctly, then that specification must be given in terms of events observable within the system. If the specification is in terms of physical time, then the system must contain real clocks.