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 general term for the delivery of hosted services over the internet. Cloud computing enables companies to consume a compute resource, such as a virtual machine (VM), storage or an application, as a utility -- just like electricity -- rather than having to build and maintain computing infrastructures in house.