I'm here to explain why you can see those accounts, Tmalloy.
The COGS and Sales of Product Income accounts are created by our program automatically. When you create a new item, it will link to the accounts. Although, you can always take over and use your manually created accounts. Just ensure that when you're adding an item, change the Income and Expense accounts.
You can also check this article about on how you can manage default and special accounts in your chart of accounts.
If you have other questions, please feel free to leave a comment below. Keep safe!