That's not a problem. That's how the non-inventory item or service items suppose to work in QuickBooks. In QBO, only the "inventory asset account" (as a default Inventory Detail Type) will also show cost on a Transaction Journal report when creating a sales form. Usually, for all non-inventory or service items, you will record as COGS type or expense account. Even if you set up as "other current assets account type" on the Balance Sheet for these items, it will do nothing when you create a sales form. If you want to match cost with revenue, you will need to somehow reclassify to COGS from the other current asset account (if it's set up that way).