Cable Cardigan

I'm having trouble following the pattern. When I do the foundation chain (chain 48), I get 47 sets. Does the dc created by stitching into the third chain count as a stitch? Then when starting the cable, do I place the FPtre and BPtre fo around the post of the row right below or two rows below?When I skip 5 stitches and later go back.and stich In them my row becomes twisted and I dont know how to work the next row due to the twist. I cant.decipher it . Please help.