Shipping Estimate
If you click the Shipping link below the Subtotal on Quotes, Fulfillment Orders, and POS, you can get a shipping quote from UPS.
What GL account does the shipping estimate hit?
Shipping charges go to the GL account defined in Admin -> Billing -> General Setup -> Shipping Liability when an order is converted to an invoice.
You can learn more about how shipping charges are handled by visiting this link.