Is There A Difference Between "Dating" And "Going Out"?

Not a difference at all. It depends on how it's used. For example, if he says it in the form"Ash and I are going out to the movies" the term is being used as a reference. If he makes the statement "Ash and I are going out" it means you're both an item or dating.

No, they're the same..but still depends on how its used..

They are not the same in my world but then it has been a while since I was "going out".  I think dating implies a relationship that is special.  I think going out can be more about hanging out as in doing things together more as friends.