Please explain freight in and freight out in regards to chart of accounts. I believe that freight in should go to cost of goods sold and freight out is an expense. On the freight out we have both where we charge a customer and when we pay it on orders over $50.00 do they get recorded the same way?

Both Items could be regarded as a cost of goods sold particulatly if you have billed customers for freight. I see no reason to make a distinction on freight on orders which has been paid and that which hasn't unless you want these numbers for reporting purposes or to reconcile charges with revenue