They are available in the layer view.
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There is nothing in the tool bar but at the bottom of the timeline there is this:
You can use the in/out/duration/stretch panel to set in and out points numerically. It takes a bit of gettin used to so I'd suggest that you read through some of the training materials on the timeline by typing Timeline in AE's search help field and run through some of the tutorials.
Thanks Rick & Mylenium, I had hoped there might be one click buttons as per Premiere Pro, I'm half way through Adobe's own "Adobe After Effects CS6 - Classroom in a Book", they concentrate on a lot of short-cut keys - too many for a novice to learn at once. At least I can stop looking for the buttons now and know that I have to use the short-cut keys or complete the actual in/out times as per Rick's image.
Many thanks, Lisa