CNAME versus A record

[guru]

So whats the difference?

hosangit.example.com.        CNAME  mywiseguys.example.com.

mywiseguys.example.com.        A      192.168.2.23

When an A record lookup for hosangit.example.com is done, the resolver will see a CNAME record and restart the checking at mywiseguys.example.com and will then return 192.168.2.23.