2 freight accounts in cogs section

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I am the bookkeeper for a small incorporated business that repairs alternators ect and sells such as well. I have taken over from the previous bookkeeper who was here 20 years and had no formal education with accounting.

I am a little confused about some of the accounts and am hoping for some clarification.

The owner wants landed costs of items so freight and exchange rate are added to inventory items. When they arrive the freight is entered into an account that shows up as mostly debits, now when i get the invoice either from the vendor or a freight company i put these charges in a different account that also shows up in cogs but these are mostly credits. Do these cancel each other out and what would be the purpose of doing that?

The exchange rate is handled similarily but one is in the cogs section and one is an expense. Not sure why.

Any insight would be welcome

Holly
 

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