Chart of Accounts

 I purchase marketing products from a wholesale supplier and then sell the product to my customer.

I usually do all the work, I send it to my vendor to print, and the vendor bills me for it and sends me the actual product.

For example, customers order business cards from me then I send over the order to my vendor. I receive the invoice from my vendor.

The business cards I purchased from my vendor were $200 and $10 freight.  Where would the $200 that I paid to my vendor fall in the Purchase of Goods or the Cost of goods sold? 

Or if there is an example of a chart of accounts you can direct me to, that would be much appreciated. thanks